新财税体制下普通公路投融资问题的思考  

Thinking about the Problems of Ordinary Highway Investment and Financing in the New Tax System

作　　者：李桂荣[1] 丁雨[1] 

机构地区：[1]河北经贸大学会计学院,河北石家庄050061

出　　处：《经济与管理》2011年第5期93-96,共4页Economy and Management

基　　金：河北省交通运输厅科技计划项目(R-2010096)

摘　　要：普通公路作为重要的基础设施,在经济和社会发展中起着重要的基础性作用。受燃油税改革的影响,传统的普通公路投融资机制受到一定冲击,普通公路建设面临资金来源渠道变窄、资金拨付不及时、资金缺口增大等问题。为解决上述问题,要从政府和市场两个层面入手,加大公共财政投入,扩大公路建设专项税收范围,创新普通公路融资政策,拓宽市场融资渠道,促进普通公路持续健康发展。As important infrastructure,ordinary highway plays a important basic role in economic and social development.The traditional financing mechanism of ordinary highway is suffered certain impact due to the influence of fuel tax reform,ordinary highway construction is faced many problems,such as funding sources narrow,funds appropriation delaying,funding gap increasing,etc.To solve the above problems,we should start from two aspects of the government and the market,increase public financial investment,expand special tax limits of highway construction,innovate ordinary highway financing policies,and broaden the financing channels,to promote the healthy and continual development of the ordinary highway.

关 键 词：普通公路 投融资 税费改革 

分 类 号：F812.2[经济管理—财政学]