随着我国对公路乱收费进行整治的呼声的高涨，燃油税的开征及相关制度的建立被提上议事日程。国外一般也称燃油税为燃油消费税，它主要是对耗用各种燃油（主要是汽油、柴油）并在各种公路上行驶的机动车辆征收，以筹集公路建设资金。在此，我们主要介绍新西兰及澳大利亚的相关 As China’s call for remediation of road arbitrary charges is on the rise, the introduction of a fuel tax and the establishment of relevant systems have been put on the agenda. Foreign countries generally also call the fuel tax the fuel consumption tax. They mainly charge motor vehicles that consume various kinds of fuel (mainly gasoline and diesel) and drive on various roads to raise capital for road construction. Here, we mainly introduce New Zealand and Australia related