【摘要】 开征燃油税取代养路费作为我国税费改革的一项重要内容已写进了《公路法》修正案,新税种的征收将给农村经济带来负面影响,必须处理好“征”与“返”的关系,保证农民的利益。更多还原

【Abstract】 The replacement of road toll by fuel oil tax, as an important part of the reform of rural taxes and administrative charges, has been written into the amendments to the <Highway Law>. The taxation of the new tax will have some nega tive effects on the economy of the rural areas. So we should try our best to sol ve the problem of the collection and the return, and assure the interests of the farmers.更多还原