柴油税紧急纾困措施
Emergency Tax Relief on Diesel Fuel
以下为原文逐段中文翻译，保留图表与说明。AI 翻译并经 AI 对照复核，仍可能存在错误；核对数据和引用时请同时查看原文。译文发布：2026年10月7日 17:32（北京时间）。
根据美利坚合众国宪法和法律赋予我的总统职权，现命令如下：
第1条 宗旨与政策。农民和卡车司机对美国人的生活方式至关重要。全球柴油供应受限导致价格上涨，这些关键行业受到的冲击尤为严重。尽管本届政府已经为确保我国公民能够负担燃料费用作出了历史性努力，但显然仍有必要提供进一步的临时纾困措施。
为此，我今日指示财政部长（以下简称“部长”）行使其职权，准予缓缴特定柴油税款，并在法律允许的范围内给予罚款减免。我还指示农业部长和交通部长协助落实这项政策。这项有针对性的行动将直接增加美国农民、卡车司机和劳动者手中的可用资金，支持他们为我国提供至关重要的服务。
第2条 缓缴特定消费税款并给予罚款减免。（a）部长应在本命令发布之日起5日内，酌情与战争部长协商，确定是否获准依据《美国法典》第26编第7508A条提供纾困，包括确定是否发生了符合条件的事件，以及哪些纳税人受到了该事件的影响。如部长作出上述认定，则应在法律授权的范围内，准予这些纳税人缓缴在2026年10月5日至2026年12月31日期间产生、依据《美国法典》第26编第4041(a)(1)(A)条或《美国法典》第26编第4041(b)(1)(B)条征收的税款。
（b）因部长行使本条（a）款所述职权而缓缴的款项，应在法律授权的范围内予以缓缴，且不加收任何罚款、利息、额外款项或附加税款。
（c）部长应在本命令发布之日起5日内，指示国税局宣布：对于在2026年10月5日至2026年12月31日期间销售染色柴油供公路使用或在公路上使用染色柴油的行为，国税局将不依据《美国法典》第26编第6715(a)(1)条或《美国法典》第26编第6715(a)(2)条处以罚款。该公告还应涉及对未按每月两次的要求预缴该项税款所处罚款的减免。
第3条 实施指引。部长应发布落实本命令的指引。指引应明确所给予的具体纾困措施及其附带的任何条件；提供纾困的法律依据，以及所涵盖的纳税人、人员、地点、行为、责任和期限；各适用期间的起止日期；以及缓缴税款必须缴清的日期。
第4条 税款豁免。部长应探索包括立法在内的各种途径，以免除因部长行使本命令第2条所述职权而缓缴款项的缴纳义务。
第5条 燃料合规监管资源的优先安排。部长应评估，在本命令第2条所规定的任何纾困措施实施期间，国税局应如何分配资源用于车辆油箱检查和燃料抽样，并应公开宣布所作决定。
第6条 维护美国公路的安全与效率。交通部长应通过联邦汽车运输安全管理局局长（以下简称“局长”）采取以下行动：
（a）与各州政府、局长确定的相关行业领导层，以及局长确定的相关劳工组织沟通，鼓励联邦政府与这些不同的利益相关方进行安全、高效的协调，以推进本命令的各项政策；以及
（b）继续依法开展所有合规执法措施，包括审计、检查和监测计划。
第7条 促进农民获得柴油供应。农业部长应推进本命令确定的优先事项，包括采取以下行动：
（a）与农业部长确定的农业合作社、农村燃料经销商、农业生产资料供应组织及其他农业利益相关方协调，确保向需求旺盛地区配送足量染色柴油，供其使用；以及
（b）鼓励各州采取相应行动，以推进本命令的各项政策。
第8条 与州政府沟通。白宫政府间事务办公室主任应与各州沟通，推进本命令的各项政策，并依照适用法律采取适当行动，鼓励各州采取与部长行使本命令第2条所述职权相配套的政策。
第9条 一般条款。（a）本命令的任何内容均不得解释为削弱或以其他方式影响：
（i）法律授予任何行政部门或机构，或其负责人的职权；或
（ii）管理和预算办公室主任与预算提案、行政管理提案或立法提案有关的职能。
（b）本命令应依照适用法律实施，并以有可用拨款为前提。
（c）本命令无意创设、亦不创设任何实体性或程序性的权利或利益，使任何一方能够依据法律或衡平法，向美国、其部门、机构或实体、其官员、雇员或代理人，或任何其他人主张并强制实现该等权利或利益。
（d）本命令的公布费用由农业部承担。
唐纳德·J·特朗普
白宫，
2026年10月5日。
展开英文原文 · 与中文逐段对应
Emergency Tax Relief on Diesel Fuel
By the authority vested in me as President by the Constitution and the laws of the United States of America, it is hereby ordered:
Section 1 . Purpose and Policy . Farmers and truckers are essential to the American way of life. Restricted global diesel supply has led to rising prices, and these key industries have been particularly hard hit. While my Administration has already undertaken historic efforts to ensure fuel affordability for our citizens, it is clear that further temporary relief is necessary.
To that end, today I am directing the Secretary of the Treasury (Secretary) to use his authority to defer certain diesel fuel tax payment obligations and to provide penalty relief to the extent permitted by law. I am also directing the Secretary of Agriculture and the Secretary of Transportation to facilitate implementation of this policy. This targeted action will put money directly in the pocket of American farmers, truckers, and workers, to support their vital service to our Nation.
Sec . 2 . Deferring Certain Payments of Excise Tax Liability and Providing Penalty Relief . (a) Within 5 days of the date of this order, the Secretary, in consultation with the Secretary of War, as appropriate, shall determine whether relief is authorized under 26 U.S.C. 7508A, including whether a qualifying event has occurred and which taxpayers have been affected by that event. If the Secretary makes those determinations, the Secretary shall, to the extent authorized by law, defer payment by those taxpayers of the taxes imposed by 26 U.S.C. 4041(a)(1)(A) or by 26 U.S.C. 4041(b)(1)(B) and that are incurred during the period of October 5, 2026, through December 31, 2026.
(b) Amounts deferred pursuant to the Secretary’s exercise of authority described in subsection (a) of this section shall, to the extent authorized by law, be deferred without any penalties, interest, additional amount, or addition to the tax.
(c) Within 5 days of the date of this order, the Secretary shall direct the Internal Revenue Service to announce that it will not impose a penalty under 26 U.S.C. 6715 (a)(1) or 26 U.S.C. 6715 (a)(2), when dyed diesel fuel is sold for use or used on the highway during the period of October 5, 2026, through December 31, 2026. The announcement shall also address relief from penalties for failure to make semimonthly deposits of that tax.
Sec . 3 . Implementing Guidance . The Secretary shall issue guidance implementing this order. The guidance shall identify the specific relief being granted and any conditions on such relief; the legal basis for relief, covered taxpayers, persons, locations, acts, liabilities, and deadlines; the beginning and ending dates of each applicable period; the date by which postponed taxes must be paid.
Sec . 4 . Tax Forgiveness . The Secretary shall explore avenues, including legislation, to eliminate the obligation to pay the amounts deferred pursuant to the Secretary’s exercise of authority described in section 2 of this order.
Sec . 5 . Prioritizing Fuel Compliance Resources . The Secretary shall assess how the Internal Revenue Service should allocate resources to inspections of vehicle fuel tanks and fuel sampling during the period of any relief provided under section 2 of this order, and shall publicly announce that determination.
Sec . 6 . Maintaining Safety and Efficiency on America’s Highways . The Secretary of Transportation, acting through the Administrator of the Federal Motor Carrier Safety Administration (Administrator), shall:
(a) engage with State governments, relevant industry leadership as determined by the Administrator, and relevant labor organizations as determined by the Administrator to encourage safe and expedient coordination between the Federal Government and these various stakeholders in furtherance of the policies of this order; and
(b) continue all compliance enforcement measures, including audits, inspections, and monitoring programs, as provided for by law.
Sec . 7 . Promoting Diesel Access for Farmers . The Secretary of Agriculture shall further the priorities of this order, including by:
(a) coordinating with agricultural cooperatives, rural fuel distributors, farm supply organizations, and other agricultural stakeholders, as determined by the Secretary of Agriculture, to ensure adequate distribution of dyed diesel for their use in high-demand areas; and
(b) encouraging corresponding State action to further the policies of this order.
Sec . 8 . Engaging State Governments . The Director of the White House Office of Intergovernmental Affairs shall engage with States to further the policies of this order, taking appropriate action to encourage States to adopt policies that correspond to the Secretary’s exercise of authority described in section 2 of this order, in accordance with applicable law.
Sec . 9 . General Provisions . (a) Nothing in this order shall be construed to impair or otherwise affect:
(i) the authority granted by law to an executive department or agency, or the head thereof; or
(ii) the functions of the Director of the Office of Management and Budget relating to budgetary, administrative, or legislative proposals.
(b) This order shall be implemented consistent with applicable law and subject to the availability of appropriations.
(c) This order is not intended to, and does not, create any right or benefit, substantive or procedural, enforceable at law or in equity by any party against the United States, its departments, agencies, or entities, its officers, employees, or agents, or any other person.
(d) The costs for publication of this order shall be borne by the Department of Agriculture.
DONALD J. TRUMP
THE WHITE HOUSE,
October 5, 2026.
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这件事
美国总统签署行政令，指示财政部长在 5 日内依据 26 U.S.C. 7508A 判断是否可为柴油燃料税款的缴纳义务提供缓缴，并在法律允许范围内免除相应罚款、利息与附加金额。行政令同时要求国税局宣布，在 2026 年 10 月 5 日起的特定期间内，对用于或使用于公路的染色柴油不施加相关罚款，并指示农业部长与交通部长采取配套措施。原文称受限的全球柴油供应推高了价格，农民与卡车司机受到较大冲击。
本页概括所列来源的重点，属于独立摘要；完整报道请阅读原站。整理时间：2026年10月7日 17:47（北京时间）。
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