燃油税的开征是我国公路税费改革的一项重大举措,也是当前我国税制改革的一个突破口。我国从1994年动议开征燃油税,同时在海南省进行燃油税征收试点,以望在全国范围内推广。然而,时至今日,看似呼之欲出的燃油税征收政策却仍迟迟不能出台。其实,国外在燃油税实施过程中积累了宝贵的经验,有助于我们认清燃油税征收的规律,对我们制定和推行燃油税从而取代养路费有着重要启示。 The introduction of fuel tax is a major measure for the reform of highway tolls in our country. It is also a breakthrough in the current tax reform in our country. Our country moved from 1994 to introduce a fuel tax, and at the same time we piloted a fuel tax levy in Hainan Province so as to promote it across the country. However, up till now, the seemingly imminent fuel tax collection policy has not yet been introduced. In fact, foreign countries have accumulated valuable experience in the implementation of the fuel tax, which helps us to understand the law of fuel tax collection and has an important inspiration for us to formulate and implement a fuel tax to replace the road maintenance fee.