论燃油税对道路供求的双向调节

The Alternant Adjust of Oil tax to the Supply and Need of Road

"燃油税"改革不能简单地理解为"费改税","燃油税"的经济意义远大于"公路性收费"。因此,制定"燃油税"征管办法,应审时度势,跳出"公路性收费"的框架,从经济学角度研究、制定新的征管办法。

We should not take it for granted that the 'oil tax ' equals to 'turning oil fee to oil tax', and the effects of which is rather than 'fee of road'. So we should think out and make up the new imposition measure in the view of economics.