费改税对西藏交通行业的影响及对策分析

发布时间：2019-06-30 20:57

【摘要】：公路养路费是国家公路基础设施建设资金主要来源,对公路交通事业的发展有极为重要的作用。交通征稽部门征收的养路费就是国家按照“以路养路,专款专用”的原则,向有车单位和个人征收的专项事业费,也是国家政府性基金,主要用于公路建设、养护、修理、技术改造等。随着我国社会主义市场经济体制的建立,现行公路规费征收和使用已露弊端,而燃油税的征收则更趋于合理、公平和规范,同时也有利于汽车用户降低能耗、节约燃油,促进车辆的合理更新和发展,也可有效地避免或减轻由于汽车超载而引起路面的早期损坏。公路费改税成为历史发展的必然要求。 “费改税”是建国以来交通基础设施养护和建设资金的一大改革,是中央和地方各级各部门利益的调整和再分配,它简化了征收环节,消除了以权谋私,它能有效的多筹建设资金,鼓励技术进步,为交通运输的发展带来机遇。对于西藏来说,费改税属新生事物。本文从西藏“费改税”实际出发,以西藏公路养路费内容为突破口,分析了西藏以养路费为主的公路规费存在的问题,论述了进行“费改税”的必然性、目的及其意义,明确了改革方向：说明进行费税改革是现实的需要。接着,通过“费改税”对西藏交通行业产生的广泛而深入的影响进行了详细、全面的分析,特别是对西藏公路交通投融资体制、运输业发展、运输企业及其成本构成的影响作了深入的剖析。最后,针对这些影响,对西藏交通应采取的对策作了重点研究,阐明自己的观点：加大政府投资,拓宽公路建设融资渠道；理顺交通体制,转变工作职能；建立健全新型的交通管理模式；优化交通运输结构,开拓行业管理新局面；以宣传为导向,整治交通违法行为；抓好交通队伍建设,推动交通行业又好又快发展。
[Abstract]:Highway maintenance fee is the main source of national highway infrastructure construction funds, which plays a very important role in the development of highway transportation. The road maintenance fee levied by the traffic collection department is the special business fee levied by the state on the units and individuals with cars in accordance with the principle of "road maintenance and special funds". It is also a national government fund, which is mainly used for highway construction, maintenance, repair, technical transformation, and so on. With the establishment of socialist market economy system in our country, the collection and use of current highway fees and charges have been exposed disadvantages, while the collection of fuel tax tends to be more reasonable, fair and standardized. At the same time, it is also helpful for automobile users to reduce energy consumption, save fuel, promote the reasonable renewal and development of vehicles, and effectively avoid or reduce the early damage caused by automobile overload. The change of highway toll to tax has become the inevitable requirement of historical development. "fee to tax" is a major reform of transportation infrastructure maintenance and construction funds since the founding of the people's Republic of China. It is the adjustment and redistribution of the interests of various departments at all levels at the central and local levels. It simplifies the collection link, eliminates the use of power for personal gain, can effectively raise more construction funds, encourage technological progress, and bring opportunities for the development of transportation. For Tibet, fee to tax is a new thing. Based on the reality of "fee to tax" in Tibet and taking the content of highway maintenance fee in Tibet as a breakthrough, this paper analyzes the existing problems of highway fee in Tibet, discusses the necessity, purpose and significance of carrying out "fee to tax", and clarifies the direction of reform: it is a realistic need to carry out fee and tax reform. Then, through the extensive and in-depth influence of "fee to tax" on Tibet's transportation industry, this paper makes a detailed and comprehensive analysis, especially on the influence of Tibet's highway traffic investment and financing system, the development of transportation industry, the transportation enterprises and their cost composition. Finally, in view of these effects, this paper makes a key study on the countermeasures that should be taken in Tibet's traffic, and clarifies its own views: increasing government investment and widening the financing channels for highway construction; straightening out the traffic system and changing the working functions; establishing and perfecting the new traffic management mode; optimizing the transportation structure and opening up a new situation of industry management; and taking propaganda as the guide to crack down on traffic violations. Do a good job in the construction of the traffic team and promote the good and rapid development of the transportation industry.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.42;F542

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