中国养路费与燃油税“费改税”之迷局解析

对养路费进行费改税、开征燃油税已成为养路费改革的既定方向.应将高速公路费等附加收费都纳入油价中征收,以促进油价的规范化、透明化改革.征收燃油税的目的是节能减排,因此,税率的制定要充分考虑中国的现实情况和对一些行业的影响.

Analysis on the Transformation Maze from Road Toll to Motor-fuel Excise

It is the decisive direction of reform of road toll to reforming road toll to the motor-ruel excise.We should bring the addional fees,such as superhighway fee,into the oil price to promote the standardization and transparency reform of oil price.The aim of publicizing the motor-fuel excise is saving energy and reducing dischargement.The formulation of tax rate should take China's actual condition and effect on some industries into account.