4.公路用户税(费) (1)公路用户税(费)的种类及构成 顾名思义,公路用户税(费)是根据“用路者负担”原理,向道路用户征收的道路使用税(费)。目前世界各国的公路用户税大体包括燃油税、零配件税、汽车购置税、车辆使用税等税目。 (2)公路用户税税率 在公路用户税中,具体的税目、税率烦琐复杂,而且各国、各个时期的税目、税率都不相同,但有—个基本的共同点,即在公路用户税收体系中,燃油税所占的比重最大,一般占60％～80％。欧美等经济发达国家的燃油税相对其燃油价格所占的比重较高,平均为60％左右,而发展中国家燃油税所占比重较低,平均为25％～35％。各国燃油税的税率并不是固定不变的,随着时间的推移,各国都及时调整燃油税的税率。 各国的车辆购置税征收方法和税率也有较大差别,如美国的税率是按车辆售价的12％征收(不包括小客车和摩托车);日 4. Road user tax (fee) (1) Types and composition of road user tax (fee) As the name implies, road user tax (fee) is a road use tax (fee) levied on road users based on the principle of " . At present, road user taxes in various countries of the world generally include tax items such as fuel tax, spare parts tax, vehicle purchase tax and vehicle usage tax. (2) Road user tax rate In the road user tax, the specific tax items, the tax rate cumbersome and complex, and countries, all periods of tax items, tax rates are not the same, but there is a basic common ground, that is, in the highway user tax system Fuel oil accounts for the largest share, accounting for 60% ~ 80%. Fuel tax in economically developed countries such as Europe and the United States accounts for a relatively high proportion of its fuel price, averaging around 60%, while developing countries have a lower share of fuel tax, averaging between 25% and 35%. The tax rate of fuel tax in various countries is not fixed. As time goes by, all countries adjust the tax rate of fuel tax in time. There is also a big difference between the tax collection method and the tax rate for vehicles in various countries. For example, the tax rate in the United States is levied at 12% of the selling price of cars (excluding minibuses and motorcycles);