The Research Of Coutermeasure And Influence That The Fuel Oil Tax Reform Makes On Traffic Rule Fees Mode In China

The collection of fuel oil tax in China, replace with various traffic rule fees which main part is road maintenance fees, is a significant adjustment to the current management model of collecting road rule fees. It aims to control the serious corruption phenomenon such as the disorder of road fees collection and keep a pepole with road collection fees, and also aims to bring road maintenance funds into normative distributed channal of tax. The collection of fuel oil tax have been proposed for ten years. But due to various reasons, difficult labor of fuel tax is sustained to now. Why? The reform will certainly make great influence on present collection of road rule fees and its management mode in china, and further influence our country's constraction of highway. So, how to cope with the trends of reformation for transportion department? Owing to this, the paper makes emphatic research and study on those problems, and gets some correspontent conclusions to provide helps to stablely perform futhure reformation.The first, the paper analyses the related economic thoeries about tax revenue, fees collection and government's revenue, at the same time, discusses the necessity of"fee-to-tax"and makes sure of the direction of reformation. Secondly, the paper analyses the management mode and existing problems of traffic rule fees which main part is road maintenance fees, and get the conclusion that this road charge mode can not be adapt of the development of highway and it's necessary to reform fee and tax.In addition, the paper draws lessons from foreign developed countries about management experience for hihgway funds. Combining with the dificulties of the collection of fuel oil tax in China and possible influence on the development of highway, it puts forward some suggestions, which mainly include:⑴changing thinking,using thoughts of system conversion in Informaton System developing, propose that it should gradully promote reformation of other road rule fees using road toll to be breakthrough point of reformation.⑵Fee-to-tax of Highway transportation in China should be with the path of lower tax rate and more tax categories.⑶It should establish the local road developping funds to ensure effective supply for road,and insist on combining business rights with finical rights to divide the interest pattems of all levels of governments.