Research On The Legal System Of Toll Fee Into Vehicle And Vessel Tax

Since the implementation of the two systems of toll fee and vehicle and vessel tax,theyfulfill the respective missions,in pace with the improvement of laws and regulations,with the collection of toll fee and vehicle and vessel tax is also more mature,each local government as a regular local financial source.But in practice,the parallel of the two system cause the problem of duplication in the collection,purpose,function set,use and so on.In this paper,the author proposes a unified legal system concept of " toll fee into vehicle and vessel tax" in order to solve the problem of repeated expropriation,and the writing idea is: explainingthe reason why to achieve "tax amalgamate fee" from theoretical analysis;Summarizes the current situation of vehicle and vessel tax and toll fee system;The problem of duplicate collection between vehicle and vessel tax and toll fee is analyzed.Finally,propose the "tax amalgamate fee" specific system.The full text will be divided into five parts:Part I: Introduction.Summarizes the relevant laws and regulations ofvehicle and vessel taxand toll fee in this part,expounds the motivation and significance of the paper,research status,research methods and ideas and research innovation at home and abroad.PartII: The theoretical analysis of toll fee into vehicle and vessel tax.The meaning and nature of vehicle and vessel tax and toll fee are defined,and their properties are compared.The comparison of the extension of toll fee and vehicle and vessel tax system,upper and lower,supervision mechanism,and the protection mechanism of subject rights;Using the theory of taxpayer rights protection,social distribution function maximization theory,interest balance theory,public goods effective supply theory and the principle of the establishment of tax and fee to analyze the legitimacy and necessity of the integration,lay the theoretical foundation for the "tax amalgamate fee" argument.PartIII: The current situation of the collection system of toll feeand vehicle and vessel tax.This part mainly summarizes the main payment subject,collection subject,charging basis and tax basis,preferential policy and collection procedures of the vehicle and vessel tax and toll fee,combing the collection system of toll fee and vehicle and vessel tax at present.PartIV: The analysis of the repeated expropriation of toll fee and vehicle and vessel tax.The concept of repeated tax collection is levied a variety of taxes or charges from the same collection object.From the collection,purpose and function of vehicle and vessel tax and toll fee,analysis the problem of the duplicate collection,and the adverse effects will be: Firstly,reduce the efficiency of administrative law enforcement;Secondly,causing unfair social distribution;thirdly,increase the tax rate of taxpayers;fourthly,driving up the cost of logistics and affecting the efficiency of logistics.Part V: The system design of toll fee into the vehicle and vessel tax.The systemshould be adhered to the principle of fiscal revenue,energy saving and environmental protection,the principle of tax fairness,the principle of tax efficiency and simple principle of tax system.Combined with the foreign car reform experience,the "tax amalgamate fee" system will be designfrom the use of metering and pricing composite tax,setting the vehicle value evaluation mechanism,design vehicle tax rate and collection procedures,and formulate the matching policy and promotion path.