费改税是下阶段财税改革的重要主题，是整个财税改革的深化和延伸。在各级政府的高度重视下，各种规范收费管理改革的总体设想及思路，不断见诸报端，成为各界议论和关注的热点。在众多的方案中，建议开征燃油税，取代现有道路和车辆方面的收费（如公路养路费，公路客货运... Tax reform is an important theme of the fiscal and tax reform in the next stage and is the deepening and extension of the entire fiscal and taxation reform. Under the great attention of governments at all levels, the various general ideas and ideas that regulate the reform of charging management continue to be seen in the newspapers and become a hot topic of discussion and attention from all walks of life. In many programs, it is proposed to introduce a fuel tax to replace the existing road and vehicle charges (such as road maintenance fees, highway passenger and freight transport ...