车辆通行费收入纳税问题探讨魏钢１９８７年１０月１３日发布国务院《中华人民共和国公路管理条例》，正式把“社会集资、贷款”作为公路建设资金的筹集方式之一。国家这一发展我国公路事业的特殊政策不但在发达地区迅速推广，而且成为广大贫困地区脱贫致富，发展经济的希... Discussion on Tax Payment of Vehicle Toll Revenue Wei Gang released the “Regulations of the People’s Republic of China on Highway Management” promulgated by the State Council on October 13, 1987, officially setting “social fund-raising and loans” as one of the ways to raise funds for road construction. The special national policy of developing the country’s highway has not only been rapidly promoted in the developed areas but has also become the hope of helping the poor and the rich in poverty-stricken areas to develop their economy.