“费改税”对公路客运成本的影响

The Effect of the " Fee Replace Tax " on the Passenger Transportation's Cost

“费改税”政策的出台 ,给交通行业特别是公路客运企业带来了极大的冲击 本文介绍了交通行业“费改税”的内容及实施步骤 ,并将“费改税”前后公路旅客运输企业成本中细项的变动进行比较 ,分析了它对不同经营线路的公路客运企业成本的影响 文章重点介绍了燃油税开征所引起的费税差额随行程的变化规律 ,进一步推导出“费改税”前后客运成本的转换模型 根据广东省客运市场中各运输企业总体运作状况 ,详细推算出省内班线各车型的成本转换模型系数 这套模型及系数参照表将对“费改税”

With the appearance of the 'Fee Replace Tax'(FRT)policy, a great impact has been brought to the transportation industries. An introduction of the FRT system is given in this paper. A further analysis of the influence on the cost of different types of transportation enterprises is presented based on the comparison of the change of passenger transportation cost caused by the application of the policy.This paper goes deeply into the rules of fee change brought on by collecting fuel tax and deduces the conversion model of passenger transportation cost before and after the application of the FRT policy. The coefficient is also presented which reflects the changes of costs that happen to different types of vehicles in the model. The model and the coefficient table are supposed to be of great importance of guidance of accounting passenger transportation cost after the application of the FRT policy.