|本期目录/Table of Contents|

[1]王 伟,胡希元.中国开征车辆里程税的可行性[J].长安大学学报(社科版),2009,11(04):29-33.
　WANG Wei,HU Xi-yuan.Feasibility of levying upon vehicle mileage tax in China[J].Journal of Chang＇an University(Social Science Edition),2009,11(04):29-33.
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《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

卷:
第11卷
期数:
2009年04期
页码:
29-33
栏目:
交通运输
出版日期:
2009-12-20

文章信息/Info

Title:
Feasibility of levying upon vehicle mileage tax in China
作者:
王 伟; 胡希元
交通运输部科学研究院,北京 100029
Author(s):
WANG Wei;  HU Xi-yuan
China Academy of Transportation Sciences, Beijing 100029, China
关键词:
交通税收体系;  燃油税;  车辆里程税;  计程器
Keywords:
transportation revenue system;  fuel tax;  vehicle mileage tax;  taximeter
分类号:
F812.42
DOI:
-
文献标志码:
A
摘要:
交通运输部科学研究院,北京 100029
Abstract:
It is very beneficial for transportation system to levy upon vehicle mileage tax. This new kind of tax not only helps to achieve the equitability and rationality of revenue, but also helps to get rid of the impact by fuel price. Through the technical, economic and policy analysis for the plan, this paper discusses the feasibility of levying upon vehicle mileage tax in China, based on the principle of benefit and payment about revenue. And then, recommendation of establishing a new and stable system on transportation revenue is provided.

参考文献/References:

[1] Federal highway administration.Final report on the federal highway cost allocation study[R].Washington DC:USA Department of Transportation,1982.
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[3]范 平,饶呈祥.美国重量里程税研究及对中国燃油税改革的启示[J].电子科技大学学报:社会科学版,2006,8(3):5-8.
[4]陈庆海.燃油费改税的另一种设想:构建车辆行程税[J].当代财经,2002,23(11):17-20.
[5]杨金花,晏克非.交通运输的外部性特征及外部成本内部化[J].交通与运输:学术版,2005,1(7):20-23.
[6]交通运输部科学研究院.中国开征车辆里程税的可行性分析研究报告[R].北京:交通运输部科学研究院,2009.
[7]James M W.Final report on the Oregon's mileage fee concept and road user fee pilot program[R].Portland:Oregon Department of Transportation,2007.

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备注/Memo

备注/Memo:
收稿日期:2009-07-07 作者简介:王 伟(1963-),女,重庆市人,研究员,工学博士。
更新日期/Last Update: 2009-12-20