The Effect of the " Fee Replace Tax " on the Passenger Transportation’s Cost

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- The Effect of the " Fee Replace Tax " on the Passenger Transportation’s Cost
- Vol. 18, Issue 4, Pages: 63-67(2001)
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- Online First：02 November 2001，
  
  Published：2001
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温惠英, 靳文舟, 尹宏宾, 胡郁葱, 钟声龙. “费改税”对公路客运成本的影响[J]. 广东工业大学学报, 2001, 18(4): 63-67.

WEN Hui ying, JIN Wen zhou, YIN Hong bin, et al. The Effect of the " Fee Replace Tax " on the Passenger Transportation’s Cost[J]. 2001, 18(4): 63-67.
温惠英, 靳文舟, 尹宏宾, 胡郁葱, 钟声龙. “费改税”对公路客运成本的影响[J]. 广东工业大学学报, 2001, 18(4): 63-67. DOI：

WEN Hui ying, JIN Wen zhou, YIN Hong bin, et al. The Effect of the " Fee Replace Tax " on the Passenger Transportation’s Cost[J]. 2001, 18(4): 63-67. DOI：

“费改税”政策的出台

给交通行业特别是公路客运企业带来了极大的冲击本文介绍了交通行业“费改税”的内容及实施步骤

并将“费改税”前后公路旅客运输企业成本中细项的变动进行比较

分析了它对不同经营线路的公路客运企业成本的影响文章重点介绍了燃油税开征所引起的费税差额随行程的变化规律

进一步推导出“费改税”前后客运成本的转换模型根据广东省客运市场中各运输企业总体运作状况

详细推算出省内班线各车型的成本转换模型系数这套模型及系数参照表将对“费改税”后客运业成本核算起到重要的指导作用

李双成等编著.费改税[M]. 中国审计出版社, 2000

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