| 美国重量里程税研究及对中国燃油税改革的启示 |
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| 引用本文： | 范平,饶呈祥.美国重量里程税研究及对中国燃油税改革的启示[J].电子科技大学学报(社会科学版),2006,8(3):5-8. |
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| 作者姓名： | 范平 饶呈祥 |
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| 作者单位： | 西南交通大学,成都,610031 |
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| 摘 要： | 美国征收燃油税近一个世纪的实践和经验表明,单一的燃油税不能实现公路成本在纳税人间的合理分摊。经过科学论证,车辆重量里程税的征收,既可以实现公路成本的合理分摊,又可以实现对车辆配置行为的科学调节,减少车辆对公路的破坏程度,较好体现了税收的财政和经济职能。
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| 关 键 词： | 美国 重量里程税 研究 启示 |
| 文章编号： | 1008-8105(2006)03-0005-04 |
| 修稿时间： | 2006年3月28日 |
Research of Vehicle Weight-Distance Tax in America and Suggestion to Fuel Tax Reform in China |
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| FAN Ping,RAO Chen-xiang.Research of Vehicle Weight-Distance Tax in America and Suggestion to Fuel Tax Reform in China[J].Journal of University of Electronic Science and Technology of China(Social Sciences Edition),2006,8(3):5-8. |
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| Authors: | FAN Ping RAO Chen-xiang |
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| Institution: | Southwest Jiaotong University Chengdu 610031 China |
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| Abstract: | America has levied tax on motor fuel for nearly one century,which shows that the highway cost can not be equitably allocated among vehicles by sole fuel tax.Actually,the imposition of vehicle weight-distance tax not only realizes equitable allocation of highway construction and maintenance cost,but also efficiently influences the configurations of vehicles,dramatically reducing the damage to road caused by vehicles,so it can fully achieve fiscal and other purpose. |
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| Keywords: | weight-distance tax research suggestion |
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