中国汽车产业税收制度研究

Research on Taxation System of Automobile Industry in China

从汽车产业总体税负规模与各环节具体税负结构两个层面对汽车产业税收制度进行了剖析,结果显示中国汽车产业总体税负规模偏重,但税负结构却不合理,重购置环节而轻保有和使用环节,这既不利于汽车产业的进一步发展,也难以发挥汽车产业税收的财富分配功能和环境保护功能。结论认为对中国汽车产业应实行"有增有减、总体减负"的结构性减税方案,通过改革与完善各环节税种,减轻购置环节税收负担,加重保有和使用环节税收负担。

The paper analyzes the taxation system of automobile industry from the overall tax burden level and the specific tax burden structure in different links of the automobile industry. Results show that the overall tax burden level of China＇s automobile industry is too high and the taxation structure is unreasonable： too much tax is imposed on the purchasing link while the maintenance and use links are neglected, which is not conducive to further development of the automobile industry and difficult to make full use of wealth distribution function and environmental protection function which taxation is expected to perform in China＇s automobile industry. Finally, the paper concludes that we should practice structural tax cuts of ＂cutting or increasing taxation, while decreasing the overall burden＂ in China＇s automobile industry, reforming and improving taxes in different links to reduce taxation burden in the purchasing link and increase maintenance and use taxation burden.