燃油税改革呼之欲出,为较好地处理改革所涉及的各相关利益分配关系,我们认为改革应遵从纵向和横向的平衡,实现中央对地方、地方与地方之间的转移支付。第一,中央统一征收燃油税,并与地方共享。目前我国公路包括国道、省道以及地方公路。燃油税不但要为国家道路建设提供资金,还要支持地方公路建设。因此,燃油 In order to better deal with the distribution of the various interests involved in the reform, we believe that the reform should abide by the vertical and horizontal balance and realize the transfer payments made by the central authorities to localities, places and places. First, the central government levies a fuel tax and shares it with local governments. At present, our country roads include national highways, provincial highways and local highways. Fuel taxes not only provide funding for national road construction, but also support local road construction. Therefore, fuel