Research On The Legal Regulations Of City Road Fee To Tax

Recent years, as the development of the economic power, the modernization of public transportation is growing much more perfect, facilitating the transportation of the public. In spite of the convenience of public transportation, the public is undergoing more and more unreasonable tax burden. In 2009, to reduce the growing unreasonable taxation and regulate the percentage of various taxes and fees, our government conducted the taxation reform on transportation which means the road maintenance fees would be changed into refined oil consumption tax. However, the transportation fees on city road were excluded in this reform so that this unreasonable fee still maintains.In my views, on the one hand, as the consistent development of the society, transportation fee could not adopt the development requirement of transportation as well the transportation fee’s role of financing and repaying also fades. On the other hand, to raise a large amount of fiscal revenue, local governments imposed a few fees such as centralized imposing, centralized financing, centralized repaying and annual fees, etc. which went against the origin of transportation fee. In addition, these also increased the burden of vehicle owners and violated the idea of fairness and justice. So it indeed needs to be settled effectively. Facing these problems, government made many legal policies against arbitrary charges but result a little. Only by fee to tax could resolve the relevant problems about transportation fee so that this not only standardizes the taxation and capital using, but also achieve the fairness of more pay more, or pay less by the actual fuel consumption.Hence, this paper shall emphasize on researching the legal regulation on city road reform fee to tax. There will be four parts exclude the introduction and summary.The first part will analyze the origin of the city road transportation fee and the current status of the execution of local governments. Research the relevant problems on centralized imposing, centralized financing, centralized repaying, no proper using of the fees and the annual fees.The second part will analyze the practical and theoretical basis of the city road reform fee to tax. The practical basis is that the request of current fiscal relation between central government and local governments. Besides, the successful reform of refined oil also set a practical example for it. The theoretical basis is that this reform could contribute to the legalization of profit distribution and the balance of public right and private right.The third part will analyze the two major difficulties when conducting the reform. One is the difficulty to balance the various profits; the other is the set of basic elements of taxation.The forth part will analyze the specific conceptions of this reform which consist of the general design of independent fuel tax and central-local government shared tax, taxpayers, tax targets, capital using restriction system and other relevant plans.Above all, this paper makes bold assumptions and specific conceptions on the independent fuel oil tax by summarizing the main problems of city road transportation fee and analyzing the practical & theoretical basis and the realistic problems of fee to tax with the current situation of country. I hope that this paper could contribute to the reform of city road transportation fee to tax and provide a reference for government.