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论文编号:GM683 论文字数:14259.页数:22
摘 要
燃油税改革以后，我国将逐步取消政府还贷的二级公路收费制度，既普通公路将来的发展方向是政府服务的非收费公路，同时经过30多年的发展，我国普通公路还有大量的市场存量，他们的养护和发展问题也迫在眉睫。所以在开征燃油税取消二级公路收费这个大背景下，如何理顺二级公路建设的投融资关系，以及建立相应的政策体系，促进公路建设的全局发展显得尤为重要。
本文主要通过对公路建设投融资体制和燃油税制度有关的资料的收集整理，首先介绍我国公路投融资体制的历史演变；然后通过分析介绍燃油税改革之前我国的投融资存在的问题；再阐述燃油税制度对我国公路投融资所带来的影响；最后在借鉴国外燃油税征收的基础上，并结合浙江二级公路的投融资现状分析来得出结论，提出对燃油税实施后我国公路建设的建议。
关键词: 二级公路、投融资、历史演变、公共产品、燃油税
ABSTRACT
China will phase out the government loan of the secondary highway charges after fuel tax reforming, is the general direction of future development of the road，that is a government services. At the same time after 30 years of development, there have been a large number of ordinary the stock market for China''''s highway, and their conservation and development issues are also imminent. Therefore, under the background of fuel tax in the abolition of the secondary road toll, how to rationalize the secondary highway construction investment and financing, as well as the establishment of the policy system to promote the overall development of highway construction is especially important.
In this paper, mainly collects the related information of the highway investment and financing system The basic framework of the study: Firstly, introduces the history of the evolution of the China''''s highway investment and financing system; and then analyze the abolition of toll-road driving forces through the analysis of product characteristics of the public highway; further expatiates on the highways of our tax system for the impact of financing; at last, puts forward the suggestion of highway construction after the implementation of fuel tax in China.
KEYWORDS: Secondary Highway, Investment and Financing, Historical evolution， Public Products，Fuel Tax
正文目录
第一章 引言..............................................1
第二章 我国公路投融资体制的历史演变......................2
第三章 燃油税改革之前我国公路建设投融资存在的问题…………5
第一节 收费掩盖了公路的公共产品特征.................................5
第二节 收费公路结构不合理... .......................................6
第三节 养路费管理混乱...............................................7
第四节 小结.........................................................8
第四章 燃油税对二级公路投融资的影响分析..................9
第一节 公路建设资金压力增大.........................................9
第二节 投融资渠道受限...............................................9
第三节 燃油税分配操作困难..........................................10
第四节 燃油税改革对浙江二级公路投融资的影响........................11
第五章 国外燃油税的征收情况及对我国的启示 …………………13
第一节 国外燃油税的征收情介绍…………………………………………………13
第二节 对我国燃油税征收的启示…………………………………………………14
第六章 对燃油税实施后我国公路投融资的建议...............16
参考文献.................................................18
致谢.....................................................19
