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公路养路费现行有两种计征方式：一种是按费额计征，一种是按资率计征。“按资额计征”适用于社会车辆，“按资率计征”适用于专业公路运输车辆。国家四部局委1991年联合发布的（公路养路费征收管理规定）第四章第11条第二款以及河南省人民政府1994年发布的（河南省公路养路费
There are two ways to maintain road toll: One is based on the cost of levy, one is based on the rate of levy. “Accrued by capital” applies to social vehicles, “by rate” for professional road transport vehicles. Article 4 of Article 11, the second paragraph of Chapter IV jointly promulgated by the four ministries and commissions of the State Council in 1991 (the Provisions on the Administration of Collection of Road Maintenance Fee) and the second paragraph of Article 11 issued by the People’s Government of Henan Province in 1994