公路规费是根据国家规定,由交通部门向车辆单位和公路运输经营者按车辆(吨位)数或营运收入征收的用于公路交通建设及管理的专项费收。如何正确归集本期规费的收缴,以真实地反映本期规费的资金运动,这就需要研究核算基础在规费收入和解缴过程中的应用问题。本文试图通过对公路规 Road toll is a special fee collected for road traffic construction and management collected by the transport department according to state regulations from vehicle units and road transport operators in terms of vehicles (tonnage) or operating revenue. How to correctly collect the collection of the current fees so as to truly reflect the fund movement of the current fees, which requires the study of the application of accounting basis in fee income and payment. This article attempts to pass on the highway regulation