我国对公路养路费等交通规费实施改革为开征燃油税的方案目前仍未能出台 ,其原因笔者认为一是拟出台的费改税方案不符合中国的实际 ;二是与世界大多数国家的惯例不一致。现将日本对汽车相关税收情况做以简介 ,以对促进我国的费税改革起到借鉴作用。 China’s road maintenance fees and other traffic charges to implement the reform of the fuel tax for the introduction of the program is still not introduced, the reason I believe that the proposed fee reform program is inconsistent with China’s reality; Second, with most countries in the world Inconsistent conventions. Now Japan’s automobile-related tax situation to do a brief introduction, in order to promote China’s tax reform play a reference.