将公路养路费为主体的公路车辆收费改燃油税，做为我国财税改革重要内容“费改税”的突破口，其意义是显而易见的。这项改革措施可以遏制公路收费“三乱”及公路收费“养人”严重等混乱及腐败现象，将公路养路资金纳入规范的税收分配渠道之中，既有利于消除乱收费的弊端；又有 The main road maintenance fee for highway vehicles to change fuel tax, as an important part of China’s tax reform, “fee reform tax” breakthrough, its significance is obvious. This reform measure can curb the chaos and corruption such as “three chaos” of highway toll collection and “raising of people” toll road tolls. Incorporating highway maintenance funds into the standardized tax distribution channels is not only conducive to eliminating the drawbacks of indiscriminate charges, but also