本文围绕中国高速公路是否应该收费的问题,借鉴国际高速公路发展状况及趋势,按照公平与效率原则,分析比较了普通税、燃油专项税、车辆通行费三种高速公路筹资模式,认为收取车辆通行费是最为合理的费用负担方式。最后,结合对未来高速公路养护、拓宽的判断,提出了坚持并完善收费公路政策的相关建议。 This paper focuses on the question of whether tolls should be paid on Chinese expressways and draws lessons from the development and trend of international expressways and analyzes the financing modes of ordinary expressways, special oil tax and vehicle toll according to the principle of fairness and efficiency. Fee is the most reasonable way to pay the cost. Finally, combined with the future highway maintenance, broaden the judge, put forward to adhere to and improve the toll road policy recommendations.