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英国高税率的燃油税是非特定目的税,其存在的主要问题是道路建设资金筹集渠道受限,未能发挥为交通建设提供有力资金保障的职能,在国际油价变动时容易引发较严重的社会问题。为了解决这些问题,英国政府计划开征道路拥塞费。鉴于此,中国道路使用者税收体系应当是包括燃油税在内的多税种并存的体系。在该体系下,相关税种应当是交通特定目的税;以车辆重量和行驶里程数为计税依据的税种能有效地解决相关问题。
The high tax rate fuel tax in the United Kingdom is a non-specific purpose tax. The main problem is that the financing channels for road construction are limited, failing to provide the functions of providing strong capital support for transportation construction and causing more serious social problems when the international oil price changes. . In order to solve these problems, the British government plans to impose road congestion fees. In view of this, the tax system for road users in China should be a system that coexists with multiple taxes, including fuel taxes. Under this system, the relevant tax should be a traffic-specific purpose tax; taxes based on the weight of the vehicle and the number of miles traveled can effectively solve the related problems.