实现城市公交优先的管理方法研究

公共交通业是满足人民群众出行需求，为社会各行业正常经营创造基本条件的服务性行业。政府如何对公共交通企业进行规范性补贴是我国迫切需要解决的问题。针对我国现行公共交通补贴制度所存在的问题以及公交资金优先的重要性，提出征收“公交专项税”的方法来对公交企业进行补贴，分析“公交专项税”的形式和内容、纳税的主体以及征收税额。通过分析证明，设立“公交专项税”，将使“公交优先”更易实现，公交企业也会有足够的资金满足自身发展的需要，从而吸引更多居民选择公共交通出行方式，实现公交优先发展。

Study on the Management Method of the Realization of the Urban Bus Priority

The public transportation industry is a service industry which meets the travel demands of the masses, by which the basic conditions were created for the normal operation of various industries in modem society. How does the government deal with the regulatory subsidy for public transportation enterprises is an urgent problem needed to be solved in our country. In the first part of the article, the necessity of the priority development for public transportation was introduced. For the existed problems of subsidy system, the expropriation of special transportation based on the income to subsidize public transport enterprises＇ losses, indicating the special expropriation ways and methods of special bus tax as well as the specific analysis of the form, content, subject of tax payment, and tax amount of expropriation of the special bus tax. The advantages of special bus tax to realize bus priority and the using of special bus tax at the aspect of price making of the bus ticket were analyzed finally.