成品油税费改革对公路交通发展影响评估与建议  

Assessment and Suggestions on Impact of Product Oil Tax and Fee Reform on Road Transport Development

作　　者：朱志强[1] 张玉玲[1] 吴恒毅 周密 ZHU Zhi-qiang;ZHANG Yu-ling;WU Heng-yi;ZHOU Mi(Research Institute of Highway,Ministry of Transport,Beijing 100088,China;The University of New South Wales,Sydney 2052,Australia)

机构地区：[1]交通运输部公路科学研究院,北京100088 [2]新南威尔士大学,澳大利亚悉尼2052

出　　处：《公路交通科技》2023年第6期234-239,共6页Journal of Highway and Transportation Research and Development

摘　　要：为了全面系统总结成品油消费税改革取得的积极成效,分析伴随改革行业发展出现的新矛盾和新问题,进而提出下一步深化成品油税费改革的方向和举措,从公路交通发展的视角,结合税费改革后行业管理、征收方式等发生的变化,以及成品油税费改革替代原“六费”资金规模、收费公路结构等变化趋势,总结了成品油税费改革实施14 a以来取得的积极成效,包括规范政府收费行为,为交通发展提供稳定资金来源,促进交通运输行业健康发展,优化收费公路结构,有利于化解债务风险和降低流通成本,符合简化税制原则,有利于降低征管成本、公平负担、促进节能减排等方面。结合改革后成品油消费税转移支付资金规模、分配机制及发展趋势研判,分析了伴随改革出现的普通公路养护资金供需矛盾日益突出、转移支付资金分配机制不尽合理、征收管理仍需完善、新能源汽车快速发展将影响成品油消费税税基和改革目标等一系列亟待解决的问题。结果表明:需要通过进一步深化成品油税费改革,从加大成品油税费改革转移支付力度,完善成品油税费改革转移支付资金分配机制,加强成品油消费税征收管理,拓展资金来源渠道弥补新能源汽车快速发展对成品油消费税收入影响等方面采取措施,为公路交通发展提供稳定资金保障。In order to comprehensively and systematically summarize the positive result of the reform of consumption tax on refined fuel products,analyze the new contradictions and problems that accompany the reform of industry development,and propose the measures for further deepening the tax reform of refined fuel products,from the perspective of road transport development,based on the changes in industry management and collection methods after the reform as well as the trend of replacing the original“6 fees”fund scale and toll road structure with the tax reform of refined fuel products,the positive result achieved since the implementation of the tax reform of refined fuel products for 14 years is summarized,including standardizing government tolling behavior,providing stable funding sources for transport development,promoting the healthy development of transport industry,optimizing the structure of toll roads,helping to resolve debt risks and reduce circulation costs,complying with the principle of simplifying tax system,helping to reduce collection and management costs,fair burden and promote energy conservation and emission reduction.Combining with the research and judgment on the scale,distribution mechanism and development trend of the transfer payment funds of consumption tax of refined fuel products after reform,a series of urgent problems that have emerged with the reform and need to be solved such as the increasingly prominent contradiction between supply and demand for ordinary highway maintenance funds,the unreasonable allocation mechanism for transfer payment funds,the need to improve collection and management,and the rapid development of new energy vehicles will affect the tax base and reform goal of refined fuel consumption tax are analyzed.The result indicates that the measures need to be taken to further deepen the reform of refined oil tax,including increasing the intensity of transfer payments for refined oil tax reform,improving the allocation mechanism of transfer payment funds for refined oil tax

关 键 词：运输经济 公共政策 实证研究 成品油税费改革 影响评估 公路养护资金 政策评估 

分 类 号：F542.5[经济管理—产业经济]