美国公路税收的发展趋势和对我国的启示

公路设施的快速发展离不开巨额的资金需求，公路成本补偿成为当前我国公路发展亟待解决的重要问题之一。而作为世界上公路网络最发达、公路税收体系最为完善的美国也面临同样的公路筹资难题。为了应对这一难题，美国近年来在公路税收领域进行了许多重要变革。系统研究美国公路成本补偿资金的来源、结构及发展趋势，无疑会对我国未来公路税收的设计和发展具有重大的现实意义。

The Tendency of Highway Tax System in the U.S. and Its Impact on China's

The rapid development of road infrastructure needs huge funds, so the compensation of highway cost is the key to the highway development in China. The same is to the U.S., which has the most advanced highway network and the perfect highway tax system in the world. The U.S. is now experiencing an important transform in highway tax system, therefore, the study on its resource, structure and tendency of highway cost compensation will undoubtedly have great significance in the design and development of highway tax system in our country.