【摘要】 我国计划以养路费改燃油税为国家费改税的突破口,全方位推行费改税,规范行政事业收费。针对费改税背景及燃油税难以预期推出的原因,以及实践中存在的具体困难和问题,结合国外成功经验,对国家费改税政策和燃油税征收上的问题做了分析并提出意见和建议。更多还原

【Abstract】 China ever planned to take it as a breakthrough of national "fees into tax" to change road maintenance charge into the fuel tax, which is meant to normalize government payment system. "The Road Law" also classifies that the road maintenance fund is accumulated in the form of fuel tax. However, the scheme remained unsolved. This article illustrates the background of "fees into taxes" and the reason why the fuel tax is difficult to implement as expected. In view of foreign successful experience, it also analyzes the national policy of "fees into taxes" and put forwards reasonable suggestion and resolution.更多还原