内容摘要：
燃油税的开征无疑会对整个社会经济和居民福利带来重大影响。本文通过“可计算一般均衡模型”（cge）模拟出我国开征燃油税前后的经济运行情况，在生产技术、社会福利、税负等几个方面进行前后对比，并通过模型计算结果对我国燃油税的开征方案提出了建议：开征燃油税的目标应该明确而集中，在考虑效率目标的同时应当充分考虑公平原则，处理好燃油税的征管问题。
关键词：燃油税 经济效应 可计算一般均衡模型（cge）
abstract:there is no doubt that starting to levy fuel tax will exercise a great influence on social economy and national welfare. by applying a cge model, this paper simulates the economical operation status before and after levying fuel tax in china, and compares changes in the following aspects such as production technology, social welfare and tax burden. based on the research results, the paper provides some suggestions on the system design of fuel tax: orientations of the reform should be definite and concentrated; attaching enough importance to equity principle while considering the efficiency principle; dealing well with the issues concerning the collection and administration of fuel tax.