| 浅析成品油税费改革对地方公路建设融资的影响 |
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| 引用本文： | 杨阳.浅析成品油税费改革对地方公路建设融资的影响[J].广西金融研究,2010(1). |
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| 作者姓名： | 杨阳 |
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| 作者单位： | 中央财经大学财政学院,北京,100081 |
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| 基金项目： | 教育部支持的“国家大学生创新性实验计划”2007年度立项项目论文之一 |
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| 摘 要： | 2009年初开始实施的成品油消费税改革明确了取消养路费等六项收费、取消政府还贷二级公路收费的规定,由此产生的影响,一是二级公路贷款余额的偿还,二是未来公路养护建设资金将如何筹集。可以采取以下方法:完善中央专项资金转移支付分配方案并创新国内投融资制度;适时重新测算全国所需转移支付资金总量,提高税率或扩大征收环节;西部地区可按计划,分步骤逐步取消二级公路收费站;创新国内头融资制度。
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| 关 键 词： | 成品油消费税改革 公路建设 资金筹集 创新融资渠道 |
Analysis of the Impact of Fuel Tax Reform on Local Road Construction Financing |
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| Yang Yang.Analysis of the Impact of Fuel Tax Reform on Local Road Construction Financing[J].JOurnal of Guangxi Financial Research,2010(1). |
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| Authors: | Yang Yang |
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| Institution: | The Central University of Finance and Economics;Beijing 100081 |
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| Abstract: | China fuel tax reform was taken effect on since early 2009.According to the reform scheme,the toll on second-tier roads would be lifted gradually and orderly.Meanwhile,it would exacerbate the shortage of road construction funding which can take three measures to relieve it.They are making the allocation of central government more effective,increasing the tax rates,implementing special policy for western region and innovating the financing models. |
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| Keywords: | Fuel Tax Reform Road Construction Fund Procurement Innovative Financing Models |
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