摘要
近年来,特别是2008年国际金融危机后,我国将扩内需作为保增长的根本
途径,鼓励汽车消费,出台了一系列税收政策刺激汽车消费市场。2009年我国
汽车销售总量突破1300万辆,首超美国成为世界第一大汽车消费国,汽车消费
已成为我国重要的经济增长点
然而,当我国汽车消费迅猛发展的同时,也给国家带来能源安全、环境污
染、交通管理等问题。面对这种情况,国家税收政策的制定和实施如何起到正
确引导汽车消费的作用,成为当前急需解决和值得深入研究的问题。本文试图
从分析不同阶段的汽车消费税收政策出发,对与汽车消费关联较大的增值税、
消费税、车辆购置税、车船税、关税等税收政策进行深入研究,分析其存在的
问题,并借鉴发达国家的经验,在完善汽车消费的税收政策体系方面做出有益
探索,提高国家税收政策的针对性和实效性,正确引导汽车消费市场健康快速
发展
关键词:汽车消费;税收政策;能源安全;环境污染;交通管理
ABSTRACT
ABSTRACT
In recent years, especially in 2008 after the international financial crisis, China
take expanding domestic demand as the basic way of economic growth,encourage
automobile consumption, Introduced a series of tax policy to stimulate automobile
consumption market. In 2009 China's total auto sales surpassed 13000000 units, for
the first time in more than the United States to become the world's largest car
consumer,automobile consumption has become China's important economic growth
point.
However, when China's auto consumption rapid development, also bring
national energy security,environmental pollution,traffic management and other
problems. Face this kind of situation,the national tax policy formulation and
implementation of how to correctly guide auto consumption function, becomes the
current urgent need solution and the problem that deserves thorough research. This
paper tries to analyze the different stages of the automobile consumption tax policy,
carry further research on added tax, consumption tax, vehicle purchase tax, travel
tax,tariff, analysis of the existing problems,draw on the experience of developed
countries,in the perfect automobile consumption tax policy system respect make
beneficial exploration,improve the pertinence and effectiveness of tax policy,
correctly guide China's automobile consumption of healthy and rapid development.
Key Words: automobile consumption; tax policy; energy security; environmental
pollution ; traffic control