当前,我国公路规费的征收面临费源逐步萎缩、征收强制性不够、政策相对滞后、车主逃避缴费日趋严重的问题。开征燃油税取代公路各项规费,是解决上述问题的有效途径。实行费改税,可以归并或取消各项收费,使之简单化、合理化,同时还能促进政府收入机制规范化,使分配机制更趋合理 At present, the collection of road tolls in our country is facing the problem of gradually declining sources of fees, compulsory insufficiency of tax collection and lagging policies, and the evasion of car owners to evade payment. The introduction of fuel tax to replace the various road tolls is an effective way to solve the above problems. Implementation of the tax reform, you can merge or cancel the fees, so that simplification, rationalization, but also to promote the government revenue mechanism standardization, the distribution mechanism more reasonable