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(一)从获得实践层面推进的意义上讲,我国的税费改革发端于1998年。并且作为改革的突破口,最初圈定的便是将与公路使用行为有关的政府收费改为收税,以开征燃油税的办法替代交通维护和建设系列的公路养路费、公路客货运附加费、公路运输管理费、航道养护费、水路运输管理费、水运客货运附加费,以及地方用于公路、水路、城市道路维护和建设方面的部分收费。故而,与公路使用行为有关的税费改革,也被称作“燃油税费改革”。
(1) From the perspective of gaining practical experience, the tax reform in our country started in 1998. And as a breakthrough point of reform, initially delineated the government fees and charges related to road use will be changed to tax, to levy a fuel tax instead of traffic maintenance and construction of a series of road maintenance costs, surcharges for road passenger and freight transport, road transport Management fees, waterway maintenance fees, waterway transportation management fees, surcharges for water and passenger transport, as well as local fees for part of the tolls on roads, waterways, urban road maintenance and construction. Therefore, the reform of taxes and fees related to road use is also called “fuel tax reform.”