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四川省自1986年4月1日开始征收公路客运附加费以来，为缓解省交通基础设施建设资金的紧张状况作出了巨大贡献。在公路客运附加费征收、使用方面，省内已出台了一系列政策加以规范，但随着征费额的上升和使用范围的扩大，没有一个完善的会计核算办法，这无疑给各级征管单位和代
Since April 1, 1986, Sichuan Province began to collect surcharges on highway passenger transport, it has made tremendous contributions to alleviating the shortage of funds for provincial transport infrastructure construction. In the road passenger surcharge levied, use, the province has introduced a series of policies to regulate, but with the levy increased and the use of the scope of the expansion, there is no perfect accounting measures, which undoubtedly to all levels of collection units And generation