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燃油税改革后我国普通公路融资平衡关系分析
引用本文:谭小芳.燃油税改革后我国普通公路融资平衡关系分析[J].丹东师专学报,2012(3):85-90.
作者姓名:谭小芳
作者单位:大连海事大学交通运输管理学院,辽宁大连116026
基金项目:辽宁省社科联项目(2011lslktglx-46); 中央高校基本科研业务费专项资金项目(2011QN040)
摘    要:燃油税改革规范了普通公路的融资机制,但是相应地也打破了已有的融资平衡。以政府为主导的财政支持体系主要包含了燃油税、车辆购置税和国债三大资金来源,本文的数据分析表明目前的财政支持体系不可能支持庞大的普通公路资金需求。以政府为主导的普通公路融资体系在当前阶段仍需依赖多元化的融资渠道,因此通过创新融资方式,吸引社会资金多渠道融入地方融资平台,可能是行之有效的融资困境缓解办法。

关 键 词:燃油税  普通公路  融资

Financing Countermeasure for Ordinary Highway after Fuel Oil Tax Reform in China
Institution:TAN Xiao - fang (Transportation Management College, Dalian Maritime University, Dalian 116026, China)
Abstract:Fuel oil tax reform regulates the financing mechanism for ordinary highway, but it broke the existing financing balance. Government - led financial support system consists mainly of fuel oil tax, vehicle purchase tax and national debt, which could not support the huge demand for ordinary highway funds according to the data analy- sis. Government - led financing system of ordinary roads still need to rely on a wide range financing channels in the current stage; therefore, to attract social capital into the local financing platform through innovative financing, may be an effective way to ease the financing difficulties.
Keywords:fuel oil tax  ordinary highway  financing
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