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开征燃油税取代公路养路费的改革,关系到如何进一步深化和完善财税体制改革,进而建立社会主义市场经济新秩序的问题,甚至直接关系到国家的经济发展、政治稳定和安全。本文就开征燃油税的正、负效应进行了分析和研究。
The reform of introducing fuel tax instead of road maintenance fee relates to how to further deepen and perfect the reform of the fiscal and taxation system so as to establish a new socialist market economy. It even directly affects the economic development, political stability and security of the country. This paper analyzes the positive and negative effects of fuel tax.