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2009年1月1日起我国实施燃油费税改革:提高成品油消费税单位税额,取消交通运输行业的六项规费;并逐步有序取消政府还贷二级公路收费。此前“贷款修路,收费还贷”的公路投融资模式,在有效解决我国公路交通供给严重短缺的同时,也使我国公路建设融资过渡依赖债务方式,造成公路融资结构不合理的问题日益突出,带来了较大的融资风险。本文分析了燃油税费改革前我国公路融资结构存在的问题和燃油税费改革对公路融资结构的影响,指出燃油税费改革为优化筹资结构,降低行业融资风险提供了良好的契机。
Since January 1, 2009, China implemented a fuel tax reform: raising the unit tax on refined oil consumption tax and abolishing the six fees for the transportation industry; and gradually and orderly abolishing the fees charged by the government for secondary roads. Previously, the road investment and financing mode of “repairing loans and repaying loans by loans” has effectively solved the serious shortage of road transport in our country and at the same time, has made the transition of our country’s highway construction dependent on the debt, resulting in an increasingly irrational financing structure for the highway Prominent, has brought greater financing risk. This article analyzes the problems existing in the road financing structure of our country before the fuel tax reform and the impact of fuel tax and fee reform on the highway financing structure. It points out that the fuel tax reform offers a good opportunity to optimize the financing structure and reduce the financing risk in the industry.