燃油费改税的另一种设想——构建车辆行程税

The other Tentative Idea of the Change From Oil Fare to Oil Tax——the Setting-up of Vehicle Journey Tax

燃油税的设置机制存在严重的逻辑误区,即燃油—用路(受益)—纳税(负担)三者之间在逻辑外延上不存在一一对应关系,开征该税必将带来许多难以解决的棘手问题。应放弃燃油税改征车辆行程税,即以车辆在公路上的实际行驶里程为依据征税。通过对车辆行程税的技术核心问题税控计程器的应用、车辆行程税的设置和征管难点进行了详细分析论证,得出了改征车辆行程税是可行的,并且车辆行程税优越于燃油税。

The oil tax mechanism exists serious logic errors.The correspond relationships are not exist in oil,road using (benefit)and tax (burden)in logic extension.The oil tax collection should bring many difficult problems.We should abandon oil tax and collect vehicle journey tax,is to say,the basic of the tax is the journey of vihicle.The article analysed the corn problems of vehicle journey tax are the use of tax accuse,the installation and control of vehicle journey tax,and got the result that the change from oil tax to vehicle journey tax was feasible,and vehicle journey tax should good to oil tax.