The Reform Practice and Enlightenment of Transportation Tax and Fee under the Development Background of Foreign New Energy Vehicles

To adapt to the rapid development of new energy vehicles and the changing energy consumption structure, as well as to cope with the decline in fuel tax revenue and the shortage of transportation development funds leading to the deterioration of transportation infrastructure performance, some countries have explored reforms to their transportation tax and fee systems. This article first analyzes the basic trends of global new energy vehicle development, suggesting that traditional fuel-powered vehicles will gradually exit the historical stage. Secondly, it collects and organizes relevant practices from countries such as the United States, Australia, Norway, and Sweden and analyzes the main characteristics of their transportation tax and fee reform efforts. Finally, it provides suggestions for adjusting transportation taxes and fees in China to adapt to the development of new energy vehicles.