本文選題：免費 + 負稅　； 參考：《經濟研究參考》2017年22期

【摘要】：我國收費公路實行重大節(jié)假日免費通行政策已進入第五個年頭,有跡象表明,該政策仍然處在負重前行的軌道上,通過合理改進有效改革,已成為優(yōu)化免費通行政策的必要選項。本文基于全新視角看待"免費通行",認為分時對收費公路進行免費不單是一個公共收費問題,本質上也是一項稅收議題,并從稅收的思維邏輯探尋"免費通行"優(yōu)化方向。本文分析認為,當下的"免費通行"只有在堅持法治和公平原則的路上,我國公路免費通行政策乃至公路收費改革才能行穩(wěn)致遠。本文還建議,適時推動三個轉型,進一步優(yōu)化"免費通行"政策。
[Abstract]:The free passage policy for major holidays on toll roads in our country has entered its fifth year. There are indications that the policy is still on the track of carrying loads, and through reasonable improvement and effective reform, Has become a necessary option to optimize free access policy. Based on the new perspective of "free passage", this paper thinks that toll-free toll road is not only a public toll issue, but also a tax issue in essence, and explores the optimization direction of "free passage" from the thinking logic of tax. In this paper, the author thinks that only by adhering to the rule of law and the principle of fairness, can the reform of highway tolls and highway tolls be carried out steadily in our country. This article also suggests to promote the three timely transformation, and further optimize the "free passage" policy.
【作者單位】： 中國財政科學研究院;中央財經大學金融學院;
【分類號】：F542;F812.42
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本文編號：1779339