公路是国家重要的基础设施和民生工程,是经济社会发展和人民生产生活的基础性条件,需要发挥好政府和市场的作用,为公路建设和养护提供充足的财力资源,推动公路持续健康发展。从公路发展的实践看,征税与收费是公路筹资的两种主要方式,也是体现政府和市场作用的重要表现形式。依托税收筹集的财政性资金和收费所形成的现金流,形成了目前多元融资的格局。征税和收费这两种筹资方式分别对应不同的公路类型,并在效率和公平等方面,对公 As a basic national infrastructure and people’s livelihood project, roads are the basic conditions for economic and social development and people’s production and life. They need to give full play to the roles of the government and the market, provide adequate financial resources for highway construction and maintenance, and promote the sustained and healthy development of the highway. From the practice of highway development, taxation and tolling are the two main ways of raising funds on the highway, and also an important manifestation of the role of the government and the market. Relying on the tax collection of financial funds and fees formed by the cash flow, the formation of the current multi-financing pattern. Both taxation and charging methods correspond to different types of roads, and in terms of efficiency and fairness,