摘要
车辆购置税和成品油消费税是我国公路建设和养护的重要资金来源,当前受多种因素影响,这一税收筹资机制面临着收入增长乏力、长期可持续性不足的问题。基于公路建设和养护的长期资金需要,以及现行公路税收筹资机制的内在不足,有必要充分借鉴国际经验,在短期内稳定车辆购置税和成品油消费税作为公路建设和养护重要资金来源的机制,提高车辆购置税和成品油消费税的资金保障能力;在长期内研究开征车辆里程税,构建公平、稳定、长期可持续的公路建设和养护筹资机制。
Vehicle purchase tax and refined oil excise tax are the two important sources of funding road construction and maintenance in China.Due to various factors,this tax financing mechanism currently faces the problems of lack of revenue growth and long-term sustainability.Based on the long-term funding needs of road construction and maintenance,as well as the inherent deficiencies of the current road tax financing mechanism,and fully learning from international experience,it is necessary to stabilize the mechanism of vehicle purchase tax and refined oil excise tax as important funding sources for road construction and maintenance,and improve the funding capacity of the two taxes in the short term.To build a fair,stable and long-term sustainable financing mechanism for road construction and maintenance,an introduction of tax on vehicle miles traveled should be considered in the long term.
出处
《公共财政研究》
2022年第4期21-36,共16页
Public Finance Research Journal
关键词
公路筹资
车辆购置税
成品油消费税
车辆里程税
Road Financing
Vehicle Purchase Tax
Refined Oil Excise Tax
Tax on Vehicle Miles Traveled