论文部分内容阅读
建国以来,我国的公路建设发生了翻天覆地般的变化,然而随着我国改革开放的进一步深入,特别是加入WTO,现阶段实施的公路养路费征收政策,已不能满足日益增长的社会经济发展的需要。 1997年7月3日,八届全国人大常委会第26次会议审议通过的《中华人民共和国公路法》,将我国执行近50年的公路养路费征收制度修改为燃油附加税征收制度,但由于种种原因,公路养路费费改税提出至今已六年有余仍未实施,致使养路费征收秩序混乱,规费大量流失。首先,由于某些媒体关于“费改税”的宣传,给部分车主造成了不缴养路费就可以跑车的错觉,认为征稽部门是马上被撤销的临时单位,便打起“公路养路费能拖就拖”的主意,拒缴、抗缴公路养路费。其次,是一些车主片面理解政府治理“三乱”的决心和态度,认为“费”不尽合理,并将此作为不缴费的借口,给征稽人员的工作带来很大的难度。第三,“费改税”必然牵动到现有征稽人员的流向问题,这一现实问题不可避免地使一些征稽人员思想上产生了波动,影响工作。因此,开征燃油附加税实行“费改税”宜抓紧执行。开征燃油附加税有如下好处:
Since the founding of the People’s Republic of China, the road construction in our country has undergone tremendous changes. However, with the deepening of China’s reform and opening up, especially its accession to the WTO, the policy of collection of road maintenance fee at this stage can no longer meet the needs of the growing social and economic development . On July 3, 1997, the Highway Law of the People’s Republic of China examined and passed at the 26th meeting of the Standing Committee of the Eighth National People’s Congress amended the system of collecting and levying tolls for road maintenance in our country for nearly 50 years as the fuel surcharge collection system. However, For various reasons, it has been more than six years since the highway maintenance fee reform was proposed but has not yet been implemented. As a result, the collection of road maintenance fees is in disorder and the fees and charges are drastically lost. First of all, due to the propaganda of “tax reform” on some of the media, some of the media owners have created the illusion that sports car can be paid without paying road fees. They think that the temporary department that is being revoked immediately is playing a role of “ Drag on the trailer ”idea, refused to pay, anti-pay road maintenance fees. Second, some owners underestimate the determination and attitude of the government in handling “three chaos” and think that the “fees” are not reasonable and make it an excuse for not paying fees, which brings great difficulty to the work of the levy staff. Thirdly, “tax reform” inevitably affects the flow of existing personnel, which inevitably causes some ideological personnel to have fluctuations and affect their work. Therefore, the introduction of fuel surcharge implementation of “tax reform” should pay close attention to the implementation. The introduction of fuel surcharges have the following benefits: