摘要
美国征收燃油税近一个世纪的实践和经验表明,单一的燃油税不能实现公路成本在纳税人间的合理分摊。经过科学论证,车辆重量里程税的征收,既可以实现公路成本的合理分摊,又可以实现对车辆配置行为的科学调节,减少车辆对公路的破坏程度,较好体现了税收的财政和经济职能。
America has levied tax on motor fuel for nearly one century, which shows that the highway cost can not be equitably allocated among vehicles by sole fuel tax. Actually, the imposition of vehicle weight - distance tax not only realizes equitable allocation of highway construction and maintenance cost, but also efficiently influences the configurations of vehicles, dramatically reducing the damage to road caused by vehicles, so it can fully achieve fiscal and other purpose.
出处
《电子科技大学学报（社科版）》
2006年第3期5-8,共4页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
美国
重量里程税
研究
启示
weight - distance tax
research
suggestion
