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养路费一直是干线公路养护资金的主要来源,燃油税改革给干线公路养护资金的管理及使用带来巨大影响。为适应燃油税改革的要求,加强养护资金筹措和使用管理,促进资金有效使用,保障公路养护工作的科学、良性发展。本文紧紧围绕中央及陕西省关于燃油税改革资金运行管理的相关规定,对国省干线燃油税返还资金的计划报批、拨付渠道、使用管理等相关问题等进行了分析研究,对养护资金运行管理模式进行比选,提出了适应陕西发展实际的管理模式及相关政策建议。
Maintenance fees have always been the main source of maintenance funding for trunk roads. The fuel tax reform has brought tremendous impact on the management and use of maintenance funds for trunk highway. In order to meet the requirements of the fuel tax reform, we should strengthen the management and maintenance of conservation funds, promote the effective use of funds and ensure the scientific and healthy development of road maintenance work. Focusing on the relevant provisions of the Central and Shaanxi Province on the operation and management of the fuel tax reform funds, this paper analyzes and studies on the planning, approval, disbursement and utilization management of the fuel tax return funds of the national trunk line, and analyzes the operation and management of conservation funds Mode comparison, put forward to adapt to the actual development of Shaanxi management model and related policy recommendations.