论文部分内容阅读
“费改税”政策虽未正式出台,但其实施后,必然会对公路养建资金的筹措产生深远的影响,进而影响到公路的建设与发展,因此,研究实施“费改税”政策后,公路养建资金筹措筹措中遇到的问题,并找到解决问题的办法,做到未雨绸缪,是关系到公路可持续发展的大事,由陕西省交通厅、陕西交通会计学会组织,由陕西省公路局承担攻关的课题——《“费改税”政策对公路养建资金筹措的影响及对策研究》近日通过了课题审定。交通和车辆“费改税”改革是对我国现行公路规费征收管理模式的重大调整,也是我国“费改税”改革的突破口,费改税后,燃油税作为对财税收收入纳入国库管理,公路建设和养护资金主要来源于国家财政拨款,直接改变了现行公路规费实行“先收后支,以收定支,自求平衡,结余结转下年继续使用”等诸多优惠政策。因此,在新形势下积极探索公路建设和养护资金筹措管理的新方法,对“费改税”后陕西省公路建设和养护工作可能产生的影响进行分析具有非常重要的意义。筹措
Although the “tax reform” policy has not been formally promulgated, its implementation will inevitably have a profound impact on the financing of road construction funds, thus affecting the construction and development of highways. Therefore, the study and implementation of the “tax reform ”Policy, the problems encountered in financing the raising of roads and find ways to solve the problem, to take precautions is a major event related to the sustainable development of roads, Shaanxi Provincial Department of Communications, Shaanxi Institute of Transportation Accounting Organization, Shaanxi Provincial Highway Bureau to undertake research topics - “” tax reform “on highway financing for raising the impact and Countermeasures” recently passed the issue of validation. Traffic and Vehicles “Tax Reform ” is a major adjustment to the current management model of highway toll collection in our country and a breakthrough point for the reform of “tax reform” in our country. After the tax reform, the fuel tax, as the tax revenue income Included in the treasury management, road construction and conservation funds come mainly from the state financial allocations, direct changes in the implementation of the current highway regulations “to receive the first branch to receive the balance of payments, self-balancing balances carry forward next year,” and so on. Many preferential policies. Therefore, under the new situation, it is very important to actively explore the new methods of highway construction and conservation fund management and analyze the possible impact of road construction and maintenance after the “tax reform” in Shaanxi Province. Raise