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“用路者付费”原则,是许多发达国家在公路基础设施建设发展资金保障制度设计中所坚持的基本原则。在实践中,“用路者付费”原则具体表现为两种发展模式:公路使用者税和公路通行费。本文以美国为例阐述这两种模式的发展过程与内涵,分析公路通行费作为一种更高级别、更体现公平原则的基础设施使用者付费制度需要继续保留的必要性,并进一步围绕当前我国财税体制改革的相关要求,提出政府还贷公路向政府债务性公路转型,经营性公路向政府特许经营公路转型的基本思路。
The principle of “paying by road users” is the basic principle that many developed countries adhere to in designing the system of guaranteeing funds for the development and construction of highway infrastructure. In practice, the “road users pay” principle embodied in two development models: road user tax and road tolls. This article takes the United States as an example to illustrate the development process and connotation of these two modes. It analyzes the necessity of paying toll system of infrastructure users, which is a higher level and more fairness principle, needs to be kept, and further analyzes the current development of our country The reform of the fiscal and taxation system, the relevant requirements, put forward the government to repay the road to the government debt road transition, the operation of the road to the government franchise road transformation of the basic ideas.