成品油税费改革通过建立规范的税收体制,取代养路费等收费,进一步理顺了税费关系。通过征税的方式,筹集稳定的公路养护资金,直接纳入公共财政,建立了透明的财政体制。取消难以监管的收费,而采用受到法律法规约束的税收,对征、纳双方而言,都更具有权威性、法定性和稳定性,开创了我国税费改革新思路。 The reform of the refined oil tax system has further streamlined the relationship between taxes and fees by establishing a standardized tax system and replacing charges for road maintenance fees and charges. By means of taxation, it is necessary to raise a steady fund for road maintenance, directly incorporate public finance and establish a transparent financial system. Taxes that are bound by laws and regulations are both more authoritative, statutory and stable for tax authorities and both parties, creating a new idea of ​​tax reform in our country.