几十年来交通规费一直是公路建设、养护和管理的主要资金来源,实行费改税改革,必然会给公路建设和养护带来一系列新情况、新问题,对于尚属于新生事物的高速公路来说,需要认真研究费改税带来的影响。本文从高速公路经济学属性出发,分析开征燃油税对高速公路带来的影响,提出建议和对策,力求使高速公路适应国家改革的需要,建立良性循环的增长机制。 Traffic regulations have been the main source of funding for highway construction, maintenance and management for decades. Implementing the reform of fees and charges reform will inevitably bring about a series of new situations and new problems for highway construction and maintenance. For expressways that are still newborn For that matter, we need to carefully study the impact of tax reform. Based on the economics of expressway, this paper analyzes the impact of fuel tax levied on the expressway and puts forward suggestions and countermeasures so as to make the expressway meet the needs of national reform and establish a virtuous circle of growth mechanism.