中国开征车辆里程税的可行性

Feasibility of levying upon vehicle mileage tax in China

鉴于对使用道路的车辆征税已成为世界各国筹集交通建设维护资金的重要方式,为探索国内开征车辆里程的可行性,基于受益原则和支付原则,通过预设方案进行了技术可行性、经济可行性和政策可行性分析。分析认为,通过安装车辆行驶里程计量设备,配合移动稽查等监管手段,可以保证里程计量的准确性;设置合理的税率,加之政府对公益性等行业的适当补贴,使运输企业能够承受相应的运营费用;明确管理职能、统一收支权责等,能够有效避免油价波动可能诱发的社会问题。最后提出了转变思路、适时开征车辆里程税、建立新的交通税收体系等措施与建议。

It is very beneficial for transportation system to levy upon vehicle mileage tax. This new kind of tax not only helps to achieve the equitability and rationality of revenue, but also helps to get rid of the impact by fuel price. Through the technical, economic and policy analysis for the plan, this paper discusses the feasibility of levying upon vehicle mileage tax in China, based on the principle of benefit and payment about revenue. And then, recommendation of establishing a new and stable system on transportation revenue is provided.