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交通费改税即将实施,本文回顾交通收费项目、征收标准、使用范围和征管体制,肯定了交通规费对发展交通事业提供的资金保障,客观的阐述交通规费“征、管、用”的社会评价。同时回顾交通费改税的曲折进程,包括立法依据、方案制定、实施的难题、十年的“择机实施”、方案出台。最后,关注费改税涉及的主要问题,包括费改税专项资金的转移支付,交通征费机构重组与人员安置、从量征税与减轻消费者负担等。
Traffic Tax Reform is about to be implemented. This article reviews the traffic charge items, collection criteria, scope of application and collection system, affirms the financial guarantee provided by traffic regulations for the development of transport industry, and objectively expounds " Social evaluation. At the same time, we review the tortuous process of changing the transportation fee to tax, including the legislative basis, the formulation and implementation of the program, and the implementation of the 10-year plan. Finally, pay attention to the major issues involved in tax reform, including the transfer of fees and taxes special funds transfer payments, transport levied by the restructuring and placement of personnel, the amount of taxation and reduce the burden on consumers.