2001年至今,国家有关部门和权威人士已多次表示将“择机实施”燃油税,但至今仍是千呼万唤未见政策浮出水面。据税务部门表示,燃油税立法迟迟不能出台,油价已经达历史最高位是主要原因。但高油价不应当成为实施燃油税的障碍,相反,恰恰为改革提供了有效的契机。本文先从经济学角度和社会效应角度出发,论证开征燃油税的必要性。在此基础上,讨论我国燃油税立法需要解决的各方利益分配问题。最后,就如何在燃油税税种设计中进行利益平衡做出自己的思考。 Since 2001, relevant departments and authorities of the state have repeatedly stated that they will implement “the option of implementing” “fuel tax”, but they still do not see a long-awaited policy surfaced. According to the tax department, the fuel tax legislation has yet to be introduced, the highest oil prices have reached the highest level is the main reason. However, high oil prices should not be an obstacle to implementing a fuel tax. Instead, they provide an effective turning point for the reform. This article first from the economic point of view and social effects point of view, demonstrate the necessity of levying fuel tax. On this basis, we discuss the distribution of interests of all parties that need to be resolved in the legislation of fuel tax in our country. Finally, we will make our own thinking on how to strike a balance between the interests of the fuel tax types.