【摘要】：公路養(yǎng)路費(fèi)是國家公路基礎(chǔ)設(shè)施建設(shè)資金主要來源,對公路交通事業(yè)的發(fā)展有極為重要的作用。交通征稽部門征收的養(yǎng)路費(fèi)就是國家按照“以路養(yǎng)路,�？顚Ｓ谩钡脑瓌t,向有車單位和個(gè)人征收的專項(xiàng)事業(yè)費(fèi),也是國家政府性基金,主要用于公路建設(shè)、養(yǎng)護(hù)、修理、技術(shù)改造等。隨著我國社會(huì)主義市場經(jīng)濟(jì)體制的建立,現(xiàn)行公路規(guī)費(fèi)征收和使用已露弊端,而燃油稅的征收則更趨于合理、公平和規(guī)范,同時(shí)也有利于汽車用戶降低能耗、節(jié)約燃油,促進(jìn)車輛的合理更新和發(fā)展,也可有效地避免或減輕由于汽車超載而引起路面的早期損壞。公路費(fèi)改稅成為歷史發(fā)展的必然要求。 “費(fèi)改稅”是建國以來交通基礎(chǔ)設(shè)施養(yǎng)護(hù)和建設(shè)資金的一大改革,是中央和地方各級(jí)各部門利益的調(diào)整和再分配,它簡化了征收環(huán)節(jié),消除了以權(quán)謀私,它能有效的多籌建設(shè)資金,鼓勵(lì)技術(shù)進(jìn)步,為交通運(yùn)輸?shù)陌l(fā)展帶來機(jī)遇。對于西藏來說,費(fèi)改稅屬新生事物。 本文從西藏“費(fèi)改稅”實(shí)際出發(fā),以西藏公路養(yǎng)路費(fèi)內(nèi)容為突破口,分析了西藏以養(yǎng)路費(fèi)為主的公路規(guī)費(fèi)存在的問題,論述了進(jìn)行“費(fèi)改稅”的必然性、目的及其意義,明確了改革方向：說明進(jìn)行費(fèi)稅改革是現(xiàn)實(shí)的需要。接著,通過“費(fèi)改稅”對西藏交通行業(yè)產(chǎn)生的廣泛而深入的影響進(jìn)行了詳細(xì)、全面的分析,特別是對西藏公路交通投融資體制、運(yùn)輸業(yè)發(fā)展、運(yùn)輸企業(yè)及其成本構(gòu)成的影響作了深入的剖析。最后,針對這些影響,對西藏交通應(yīng)采取的對策作了重點(diǎn)研究,闡明自己的觀點(diǎn)：加大政府投資,拓寬公路建設(shè)融資渠道；理順交通體制,轉(zhuǎn)變工作職能；建立健全新型的交通管理模式；優(yōu)化交通運(yùn)輸結(jié)構(gòu),開拓行業(yè)管理新局面；以宣傳為導(dǎo)向,整治交通違法行為；抓好交通隊(duì)伍建設(shè),推動(dòng)交通行業(yè)又好又快發(fā)展。
[Abstract]:Highway maintenance fee is the main source of national highway infrastructure construction funds, which plays a very important role in the development of highway transportation. The road maintenance fee levied by the traffic collection department is the special business fee levied by the state on the units and individuals with cars in accordance with the principle of "road maintenance and special funds". It is also a national government fund, which is mainly used for highway construction, maintenance, repair, technical transformation, and so on. With the establishment of socialist market economy system in our country, the collection and use of current highway fees and charges have been exposed disadvantages, while the collection of fuel tax tends to be more reasonable, fair and standardized. At the same time, it is also helpful for automobile users to reduce energy consumption, save fuel, promote the reasonable renewal and development of vehicles, and effectively avoid or reduce the early damage caused by automobile overload. The change of highway toll to tax has become the inevitable requirement of historical development. "fee to tax" is a major reform of transportation infrastructure maintenance and construction funds since the founding of the people's Republic of China. It is the adjustment and redistribution of the interests of various departments at all levels at the central and local levels. It simplifies the collection link, eliminates the use of power for personal gain, can effectively raise more construction funds, encourage technological progress, and bring opportunities for the development of transportation. For Tibet, fee to tax is a new thing. Based on the reality of "fee to tax" in Tibet and taking the content of highway maintenance fee in Tibet as a breakthrough, this paper analyzes the existing problems of highway fee in Tibet, discusses the necessity, purpose and significance of carrying out "fee to tax", and clarifies the direction of reform: it is a realistic need to carry out fee and tax reform. Then, through the extensive and in-depth influence of "fee to tax" on Tibet's transportation industry, this paper makes a detailed and comprehensive analysis, especially on the influence of Tibet's highway traffic investment and financing system, the development of transportation industry, the transportation enterprises and their cost composition. Finally, in view of these effects, this paper makes a key study on the countermeasures that should be taken in Tibet's traffic, and clarifies its own views: increasing government investment and widening the financing channels for highway construction; straightening out the traffic system and changing the working functions; establishing and perfecting the new traffic management mode; optimizing the transportation structure and opening up a new situation of industry management; and taking propaganda as the guide to crack down on traffic violations. Do a good job in the construction of the traffic team and promote the good and rapid development of the transportation industry.
【學(xué)位授予單位】：中央民族大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F812.42;F542

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 方正言;;燃油稅改革再次吹響“集結(jié)號(hào)”[J];中國科技投資;2008年10期

2 劉朝臣;超前準(zhǔn)備 迎接燃油“費(fèi)改稅”[J];貴州農(nóng)機(jī)化;1999年02期

3 張睿;國外的燃油稅[J];價(jià)格月刊;2003年09期

4 王琳;;“燃油稅”錯(cuò)過了多少機(jī)會(huì)[J];經(jīng)濟(jì)研究參考;2008年54期

5 吳文化;蘇斌;李連成;;關(guān)于實(shí)施燃油稅改革的若干問題——海南省燃油附加費(fèi)實(shí)施情況調(diào)查[J];宏觀經(jīng)濟(jì)研究;2006年01期

6 范平;饒呈祥;;英國道路資金體系研究——兼論中國燃油稅改革[J];經(jīng)濟(jì)體制改革;2007年01期

7 張永偉;;我國燃油稅制下一步改革的思考[J];金融經(jīng)濟(jì);2009年03期

8 孫亮;“費(fèi)改稅”對交通事業(yè)發(fā)展的影響[J];交通財(cái)會(huì);1999年07期

9 程亮;開征燃油稅對公路建設(shè)融資的影響及對策[J];交通財(cái)會(huì);2002年07期

10 周國光;;實(shí)行成品油價(jià)稅費(fèi)改革是規(guī)范公路收費(fèi)的理想選擇[J];交通財(cái)會(huì);2009年01期

相關(guān)重要報(bào)紙文章 前2條

1 楊再舜 劉元;[N];中國經(jīng)濟(jì)時(shí)報(bào);2004年

2 張?jiān)?國務(wù)院參事);[N];中國水運(yùn)報(bào);2008年

相關(guān)碩士學(xué)位論文 前2條

1 李鐵輝;燃油稅改革政策分析[D];吉林大學(xué);2005年

2 劉勇波;公路收費(fèi)模式研究[D];山東科技大學(xué);2006年

，

本文編號(hào)：2508245