Research Of Charge And Fuel Oil Tax Reform's Impact On Road Transport In Jilin Province

In recent years, China's economic development has had serious problems with resources and environment, energy-saving and emission reduction has became an arduous task. On the one hand, with economic development and the improvement of people's living standards, China's demand for oil is growing; On the other hand, China's oil use efficiency is low, the unit consumption level is high and the waste is severe. With the rapid growth of vehicle's in possession, fuel consumption increases sharply and the pollution caused by using fuel becomes seriously. In order to maintain sustainable economic development, the need to reform the fuel is urgent.In December 18, 2008, the State Council issued "the notice of the implementation of the reform on refined oil price and tax ", and decided to come into operation on oil tax reform in January 1, 2009. Fuel tax reform is beneficial to further rationalize the relationship between taxes and fees, establish a standard tax system and enhance social equity. That will help playing the tax's role, by raising the consumption tax, to promote energy-saving and emission reduction, environmental protection and optimization of economic structure, to promote economic development mode shift. This is the CPC Central Committee and State Council's an important decision-making to implement the scientific development concept and build a resource-saving and environment-friendly society, and also an important measure to establish transportation development finance long-term mechanism by collecting tax.Fuel oil tax reform is closely related with road transport, the search of the fuel oil tax reform's impact on road transportation can reflect detail changes in road transportation. Therefore, this paper can propose reference for the transport sector and related industries to make timely and strategic adjustment, have positive influence for transport sector on how shift economic growth mode, improve the quality of growth and promote the healthy and harmonious development of transport, but also present reference in judging and knowing the fuel oil tax reform through road transport.This article mainly completed following several aspects to analyze the work:(1) Introduced the calculation method of road transport value-increasing, and the calculation road transport value-increasing needs essential data investigation method; Road transport value-increasing uses the income method calculation, the essential data investigation method uses the stratified sampling investigation method. Obtains around the Jilin Province fuel oil tax reform through the investigation the transportation cost and the transportation increase in value.(2) Based on cruising data result analysis fuel oil tax reform to road transport cost influence in Jilin province; Obtains the transportation cost to be decided with the transportation volume of the circular flow. Is mainly lucky through fuel oil tax reform's around taxes and fees excessing of bills receivable loses the cost analysis, after obtaining the fuel oil tax reform, is the jubilee wagon and the large-scale freight vehicle's cost drops to the Jilin Province goods traffic cost's influence, the medium freight vehicle taxes and fees cost relative enhancement, the vehicle structure will be had transportation cost's influence the adjustment. To the passenger transportation cost impact is the business passenger train's taxes and fees cost universal enhancement, the station wagon cost increase scope is highest.(3) Based on road transport value-increasing theory and practical data analysis, Obtains the business freight vehicle increase in value overall to drop, the large-scale freight vehicle increase in value drops, the jubilee wagon and the medium freight vehicle increase. The business passenger train increase in value overall increases, passenger train's each kind of vehicle type increase in value universal enhancement. The tractor increase in value overall drops. Other vehicles' increase in value also varying degree drop.(4)Analyzed the fuel oil tax reform to the highway transportation market superintendent, the operator, the vehicles and the vehicles structure, path's influence; The fuel oil tax reform has brought the rare opportunity for the highway transportation development.(5) Gave suggestion about how to improve road transport's development after fuel oil tax reform. The Traffic department must hold the opportunity, speeds up the management function the transformation, to transport the market to provide the fair order the environment of competition, to transport the market to provide in the infrastructure the safeguard. The government department must guide the transportation enterprise to walk the formalization, the intensified development path, promotes highway transportation's healthy development.