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收费公路,即“贷款修路,收费还贷”公路,是在政府财力难以满足公路建设的巨大资金需求的情况下,为了多渠道筹集公路建设资金而出台的一项特定政策。笔者认为,“贷款修路”只是一种形式,而“收费还贷”,即通过向车辆使用者收取通行费来归还所筹集的公路建设资金,才是政策的核心。本文结合浙江省收费公路的税收状况,论述了收费公路税收的特殊性,提出收费公路的税收应成为有专项用途的税种。
The toll roads, that is, the “loans for road repairs and tolls repayments”, are a specific policy promulgated in order to raise funds for road construction in various channels under the condition that the government’s financial resources can hardly meet the huge capital needs for road construction. The author believes that “loan repairing” is only a form, and “paying repayments”, that is, by collecting tolls from vehicle users to repay the funds raised for road construction, is the core of the policy. In this paper, the tax status of toll highways in Zhejiang Province is discussed, and the particularity of toll road taxation is discussed. It is suggested that tax on toll highways should be a tax with special purpose.