中国养路费与燃油税“费改税”之迷局解析

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

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。

It is the decisive direction of reform of road toll to the addional fees, such as superhighway fee, into the oil price reforming road toll to the motor-ruel excise. We should bring 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.