全国里程税(费)改革的思考与建议  

Thoughts and Suggestions on National Mileage Tax Reform

作　　者：虞明远[1] 耿蕤[1] 朱志强[1] 张玉玲[1] 周密 YU Ming-yuan;GENG Rui;ZHU Zhi-qiang;ZHANG Yu-ling;ZHOU Mi(Research Institute of Highway,Ministry of Transport,Beijing 100088,China)

机构地区：[1]交通运输部公路科学研究院,北京100088

出　　处：《公路交通科技》2023年第9期257-262,共6页Journal of Highway and Transportation Research and Development

摘　　要：综合现行税费发展趋势和未来交通发展要求,阐述了车购税、燃油税、通行费等税费在适应未来交通发展的调整改革方向,论述了燃油税存在的税基不稳、结构失衡、不可持续等根本性问题。从破解交通资金困局、构建公平税费负担、提升公路智能管控能力等方面提出了里程税(费)改革的必要性。阐述了里程税(费)的概念——按照实际行驶里程,根据不同公路等级、车辆类型和排放水平等合理设置差异化的税(费)率,运用自由流收费技术实现精准计量并征收的公路使用税费。分析了里程税(费)具有征收的直接性、精准性、公平性和可持续性的特征。初步构建了里程税(费)基本制度,包括税费性质、收费道路范围、车辆范围、税率体系和资金用途等制度安排,并从与现行交通税费关系、对公路投融资的影响、对公民权利的影响、对新能源汽车行业的影响等方面分析了里程税(费)改革的影响,提出了从国家层面开展里程税(费)改革制度研究、开展里程税征收技术论证、启动里程税法律法规制订等政策建议。建议提出:里程税(费)制度选择按“里程税”构建制度体系,即用里程税替代燃油税来筹集普通公路的养护资金,并建议为中央和地方共享税。Based on the development trend of current taxes,fees and the requirements of future traffic development,the adjustment and reform direction of vehicle purchase taxes,fuel taxes and tolls to meet the future traffic development are expounded,and the fundamental problems of fuel tax,such as unstable tax base,unbalanced structure and unsustainability are discussed.The necessity of the reform of mileage tax(fee)from the aspects of solving the traffic fund predicament,constructing the fair tax and fee burden,and improving the ability of highway intelligent management and control are put forward.The concept of mileage tax(fee)is expounded that according to the actual mileage,due to the different highway grades,vehicle types and emission levels,etc.,to reasonably set different tax(fee)rates,using free-flow toll collection technology to achieve accurate measurement and collection of highway use tax.The characteristics of mileage tax(fee),such as directness,precision,fairness and sustainability are analyzed.The basic system of mileage tax(fee)has been preliminarily established,including the nature of tax and fee,the scope of toll roads,the scope of vehicles,the tax rate system and the use of funds,etc.,the impact of mileage tax(fee)reform is analyzed from the aspects of the relationship with current traffic tax,the impact on highway investment and financing,the impact on civil rights,and the impact on the new energy automobile industry,some policy suggestions are put forward,such as carrying out the study of mileage tax(fee)reform system at the national level,carrying out the technical demonstration of mileage tax collection,initiating the formulation of mileage tax laws and regulations,etc.It is suggested that the mileage tax(fee)system should be set up according to“mileage tax”,that is,mileage tax should be used instead of fuel tax to raise the maintenance fund of common highway,and it is suggested that the central and local governments are supposed to share the tax.

关 键 词：运输经济 里程税 收费制度 改革 交通税费 

分 类 号：U4-9[交通运输工程—道路与铁道工程]