我国税费政策与汽车工业发展问题分析

China Tax Policy and National Automotive Industry Development

改革开放以来,我国汽车销售量及保有量显著增多,购车主体逐渐从公款购车向私人购车转化。在税费改革方面,国家先后增加了汽油消费税、轿车消费税和车辆购置附加费。今后,在降低汽车购置阶段税赋、推行差别税率、提高地方税收的比例方面还要进一步深化改革。

The vehicle sale volume and vehicle population have increased to the great extent in China since the reformation and opening. The private vehicle buyers gradually become the main body instead of the company or government s buyers. On the aspect of the reformation of tax, China government has issued gasoline consuming tax, car consuming tax and vehicle purchased additional fee early or late. In the future we need to deepen the reformation on the aspects of decreasing of the vehicle purchasing tax, implementation of the tax rate difference and increasing of the percentage of the local lax income.