燃油税改革后道运输成本控制对策研究.pdfVIP

StudyonCostcontrolofRoadTransportafterthefuel StudyonCostcontrolofRoadTransportafterthefuel SSttuuddyyoonnCCoossttccoonnttrroollooffRRooaaddTTrraannssppoorrttaafftteerrtthheeffuueell oiltaxreform oiltaxreform ooiillttaaxxrreeffoorrmm A DissertationSubmittedfortheDegreeofMaster Candidate GaoFei Candidate GaoFei CCaannddiiddaattee GGaaooFFeeii ： Supervisor Prof.MaTianshan Supervisor Prof.MaTianshan SSuuppeerrvviissoorr：PPrrooff..MMaaTTiiaannsshhaann Chang’anUniversity,Xi’an,China 24 摘 要 实施成品油价税费改革后，按照“多用油，多纳税”的原则，成品油用量较大的行 业势必增加支出，特别是道路运输业。成本的增加势必要求公路运输企业积极应对，控 制成本。本文结合北京等各地市运输企业的实际情况，研究企业成本控制的对策。通过 对客货运行业及公路运输相关行业运营成本的控制，为从事营运性运输的企业降低成 本、提高经济效益，指明了对策和努力的方向，也为政府公路运输管理部门改革提供了 现实依据，为进一步采取相应措施提供科学依据。 关键词：燃油税改革；道路运输；成本控制；对策 25 Abstract Abstract AAbbssttrraacctt Implementationofthefinishedoiltaxreform,inaccordancewiththemoreoil,more taxprinciple,alargeoilindustryisboundtoincreasetheamountofexpenditures,especially roadtransportationindustry.Increasedcostswillrequirethattheroadtransportationindustry, positiveresponse,andcontrolcosts.Inthispaper,theroadtransportcompaniesalloverthe City,theactualsituationoftheindustrycostcontrolmeasures.Passengerandfreighttransport byroadtransportindustryandrelatedindustriestocontroloperatingcosts,asintheoperation oftransportenterprisestoreducecostsandimproveeconomicefficiency,andpointedoutthe countermeasuresandthedirectionofadjustmenteffort,butalsoforreformofthegovernment roadtransportauthoritiestoprovidearealist