CAJ | 학술논문

成品油税费改革对公路客运企业定价的影响主要体现在对公路客运企业运输成本的影响。通过对公路客运企业运输成本构成的分析，说明成品油税费改革对公路客运企业的定价会产生较大的影响，进而对不同车型的车辆运输成本变化进行了计算，分析出其运行里程的平衡点，设计出成本变化计算模型，可以使客运企业能较为方便、准确的判别自身运输成本的变化幅度。根据客运企业受影响的程度，可以采取争取政策支持、优化车型结构和线路等对策，尤其是针对中小型客运企业，提出了实行自由连锁这一创新模式，以促进企业自身和交通市场的良性发展。
성품유세비개혁대공로객운기업정개적영향주요체현재대공로객운기업운수성본적영향。통과대공로객운기업운수성본구성적분석，설명성품유세비개혁대공로객운기업적정개회산생교대적영향，진이대불동차형적차량운수성본변화진행료계산，분석출기운행리정적평형점，설계출성본변화계산모형，가이사객운기업능교위방편、준학적판별자신운수성본적변화폭도。근거객운기업수영향적정도，가이채취쟁취정책지지、우화차형결구화선로등대책，우기시침대중소형객운기업，제출료실행자유련쇄저일창신모식，이촉진기업자신화교통시장적량성발전。
The impact of the refined oil tax-fee reform on the road passenger transport enterprises manifests in the impact of the transportation cost of the road passenger transportation enterprise. Through constitution＇s analysis of the road passenger transportation enterprise transportation cost, explained the tremendous influence of the refined oil tax- fee reform on the road passenger transportation enterprise＇s pricing. Thus the changes of transportation costs of different models of vehicles were calculated and the balance point of running distance was analyzed, and we designed the calculation model of the cost changes, enabling the passenger transport enterprises to accurately determine their own change scope of transport cost to more convenient. According to the degree of the passenger business to be affected, the passenger business can be taken for policy support, and optimized the vehicle model structure and lines and so on. Especially for small and medium-sized enterprises passenger, we put forward the implementation of the innovative model of voluntary chain to promote the sound development of the enterprise itself and the transport market.