税收视角下“免费通行”的优化方向

发布时间：2018-04-20 20:41

  本文选题：免费 + 负税　； 参考：《经济研究参考》2017年22期

【摘要】：我国收费公路实行重大节假日免费通行政策已进入第五个年头,有迹象表明,该政策仍然处在负重前行的轨道上,通过合理改进有效改革,已成为优化免费通行政策的必要选项。本文基于全新视角看待"免费通行",认为分时对收费公路进行免费不单是一个公共收费问题,本质上也是一项税收议题,并从税收的思维逻辑探寻"免费通行"优化方向。本文分析认为,当下的"免费通行"只有在坚持法治和公平原则的路上,我国公路免费通行政策乃至公路收费改革才能行稳致远。本文还建议,适时推动三个转型,进一步优化"免费通行"政策。
[Abstract]:The free passage policy for major holidays on toll roads in our country has entered its fifth year. There are indications that the policy is still on the track of carrying loads, and through reasonable improvement and effective reform, Has become a necessary option to optimize free access policy. Based on the new perspective of "free passage", this paper thinks that toll-free toll road is not only a public toll issue, but also a tax issue in essence, and explores the optimization direction of "free passage" from the thinking logic of tax. In this paper, the author thinks that only by adhering to the rule of law and the principle of fairness, can the reform of highway tolls and highway tolls be carried out steadily in our country. This article also suggests to promote the three timely transformation, and further optimize the "free passage" policy.
【作者单位】： 中国财政科学研究院;中央财经大学金融学院;
【分类号】：F542;F812.42
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本文编号：1779339