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1999年10月31日第九届全国人民代表大会常务委员会第十二次会议通过了《中华人民共和国公路法》,国家将采用依法征税办法筹集公路养护资金(以下简称费改税)。根据交通部、财政部《关于切实做好公路养路费等交通规费征收工作的通知》(交公路发[1999]236号)精神,为切实加强费改税前我省交通规费征稽工作,特通告如下:一、在国家费改税的实施办法出台之前,
On October 31, 1999, the Twelfth Meeting of the Standing Committee of the Ninth National People’s Congress passed the “Highway Law of the People’s Republic of China,” and the state will adopt the method of taxing roads according to law to raise funds for road maintenance (hereinafter referred to as fee-for-profits reform). According to the Notice of the Ministry of Communications and the Ministry of Finance on Earnestly Doing Transportation Tariff Collection Work on Highways (Jiaokoufa [1999] No.236), in order to earnestly strengthen the work of paying traffic tax fees before tax reform in our province , Special notice as follows: First, before the introduction of the national tax reform measures,