Research On The Toll Management In The Process Of Fuel Tax Reform

The State Council in 1984 approved the implementation of"loan and charging to repay loan"policy,in order to solve the lack of funds and development lags,"loan and charging to repay loan"policy adapted to the needs of socio-economic development and accelerated the pace of construction of transport infrastructure in the primary stage of socialism,which had proved by the facts.However,there were also some contradictions and problems.With the State Council in December 18,2008 issued"on the implementation of refined oil price and tax reform,"the fuel tax reform was finally settled which brewing for more than 10 years.From January 1 this year,the road maintenance fees which played an important role in construction of traffic were ceased and were replaced by the prices improve of consumption tax of oil products. Transformation from charge to taxation benefited to adjust the actions of government in chargeing,equal the burden of society,promote energy-efficient,reduce pollution,adjust structure in automotive industry,raise the transportation infrastructure maintenance and construction funds in law,and promote development of transport stably.The reform of Fuel tax will be bound to have a significant and far-reaching impact on the construction of traffic.In this paper,studied the questions of fuel tax reform through the methods of quantitative analysis and qualitative analysis,trying to establish more practical, reasonable and perfect management mechanism of the fuel tax reform,which contribute to advance the Fuel tax reform.The paper was divided into three parts except the introduction:PartⅠhad clearly defined the defmiens,characteristics,functions of road charging management;briefly expounded the basis of theories and policies of the road charges management;summarized the advantages of the policy on"loan and charging to repay loan."PartⅡpointed out the necessity and feasibility of the fuel tax reform through the analysis of management policies on chargeing fees.The advantages were as follows:(1) keep within limits on charging and advanced the efficiency;(2)embody justice and promote sustainable development;(3)save energy and palliate traffic;(4)adjust the framework of automotive industry.At the same time,used the methods of quantitative analysis and qualitative analysis,posed the problems in process of the fuel tax reform:(1)trouble to harmonize relationship of all parties;(2)trouble to reset laid-off workers; (3)trouble to repeal Toll gate of secondary roads;(4)trouble to strike the smuggling.PartⅢbased on survey and analysis,seriously discussed on how to improve the management of the fuel tax,and proposed the concrete measures:(1)deal with the relationship between"sign"and"return";(2)deal with the relationship between"up"and"down";(3)deal with the relationship between"increase"or"decrease";(4)deal with the relationship between"Blocking"and"anti".The innovation of this paper are as follows:firstly,the issue is new;secondly,the suggestions are novel.