内容摘要：

本文介绍了美国燃油税的产生、现状和发展趋势。借鉴其政策的经验和教训，对中国制定和实施燃油税政策提出了一些建议：尽早开征、设置合理的税率、税收款专款专用、加强公交基础设施建设以及完善公路税费政策等。

关键词：燃油税　美国

abstract：this paper elaborates the history, current situation and trends of fuel taxes in the united states. based on the experiences and lessons of the usa, the paper proposes that china should start to levy fuel tax as soon as possible with that tax rate be stipulated on a rational level, fund be earmarked for road constructions and maintenances, constructions of public transportation infrastructures be strengthened as well as taxes and fees concerning highways be perfected.

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