The Feasibility Study Of Urban Public Transportation Priority Based On The Public Transportation Special Tax

Public transport industry is the service industry,to meet people's travel needs and to create the basic conditions for normal operation of various sectors of society..How to regulate the public transport subsidies is the critical problem for the government.According to research results both at home and abroad,giving priority to the development of public transport can effectively alleviate the urban transport problems.Of all the problems in the priority development of public transport system,special attention should be paid to rationalize tax collection and to seek fiscal support.Firstly,the article analyzes the public transport subsidy policies at home and abroad,and elaborates the necessity and feasibility of the priority development of public transport in our country.Also,it formulates the development trends of public transport system and objective of priority development of public transport.Based on the existing problems of the present subsidy system,the paper gives out the method of imposing special public transport tax.and analyzes the advantage and drawback of the proposed plan.Secondly,the article narrates the meaning of tax and charge,and tells the difference of them.Also,it analyzes the economic and social benefits of imposing the program.The implementation of special public transport tax needs assorted complementary approach.The paper analyzes some approaches and elaborates the influence of imposing special public transport tax to public transport ticket price,and accordingly carries out efficiency forecast. The paper then analyzes the importance of special transport tax on the establishment of transport ticket price and the encouragement of low transport fare policy in realizing transport priority.Lastly,taking Harbin as an example,the article elaborates the way and methods to imposing special transport tax,and researches on the feasibility of the proposed program.And recommend Harbin imposing special public transport tax on owners of vehicles except public bus.