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有关交通专项税的争论由来已久,对于交通发展是采取由一般公共预算还是由交通专项税来提供保障,这背后分别有公共财政和公共选择理论做支撑。近年来的理论发展和相关国家的实践,倡导对于交通这种特定的领域,应当采取专项税和专款专用的预算制度,这有利于将交通领域长期的资金需求转变成稳定的预算安排制度,也有利于充分体现古典经济学倡导的税收受益原则,提高公共产品决策的效率,促进社会公平。
The controversy over traffic tax has been around for a long time. It is supported by the public finance and the public choice theory behind whether the traffic development should be provided by the general public budget or the traffic tax. In recent years, the theoretical development and the practice of the relevant countries advocate that a special budget and earmarked budget system should be adopted for this particular area of transportation, which is conducive to transforming the long-term funding needs in the transport field into a stable budget system. Which is conducive to fully embody the principle of tax benefit advocated by classical economics, improve the efficiency of public product decision-making and promote social fairness.