从介绍燃油税开征的背景入手，通过模型构造、案例分析与对比测算，对燃油税开征后公路货物企业的成本变化进行了深入的探讨。然后，以燃油税实施引起的企业成本变化为视角，透视公路物流企业车辆结构的变化与整个公路物流业的变化。得到如下结论： 在成本上，公路物流企业整体成本上升，利润空间被压缩。成本结构变化巨大，主要表现在：相对固定成本减少，随油耗变化的变动成本增加；体制性成本大大降低，不公平现象大量减少，物流企业生存环境得到巨大改善。 在车辆结构上，受三种成本变化的影响，企业车辆结构将相应发生三种变化：环保车、进口低耗车将受青睐；柴油车将成为运输主力；重型卡车，尤其是牵引车将大行其道。 在公路物流业上，燃油税使得货代服务成为货运价值链新的枢纽性力量。而且燃油税的实施使得大型物流企业有机会整合长途业务，从而令整个物流行业向规模化发展。而中小企业只能在短途货运、专业化货运中求得一丝生存机会。 最后，文章给出政府部门如何深入推进燃油税改革的建议，并从调整企业车辆结构、优化企业经营管理两方面提出了公路物流企业的应对策略。

This paper begins with the background of the introduction of fuel tax. Then the cost changes of road logistic companies after the introduction of fuel tax are explored, using models, case analysis and comparison. And the impact of the changes in cost on the vehicle structure of road logistic company and the entire road logistics industry are measured. Finally, we come to the following conclusions: The overall cost of road logistics enterprises will increase, and the profit margins will be compressed. Tremendous changes in cost structure will result to the decrease in fixed costs, and the institutional costs will be greatly lowered. The living environment of road logistics enterprises will be significantly improved. The vehicle structure of road logistic enterprises will change greatly. Environmental cars, import cars will be popular; diesel vehicles will become the main transport; heavy-duty trucks also will be popular. Freight forwarding services will flourish after the fuel tax be levied in China. The implementation of fuel tax allows large-scale logistics enterprises have the opportunity to integrate long-distance business, so that the entire logistics industry will advance in the direction of large-scale. And small and medium-sized enterprises will find a slight chance to survive only in the short-distance freight, specialized freight. Finally, this paper gives suggestions for the government to promote the fuel tax reform, and propose strategies to road logistic enterprises to survive after the fuel tax is levied in China.