基于环境保护的机动车税优化建议

Environmental Protection Based Optimization Suggestions on Vehicles Tax

当前区域性大气污染问题突出,机动车使用造成的污染问题不可忽视。为解决区域性的大气污染问题,机动车税费的污染减排调控功能日益被政府和学者重视。研究围绕"如何使机动车税更好发挥环境保护的效果"的问题,比较了中日机动车税的结构和性质,分析了在购买、保有和使用等不同环节的机动车税的特点以及环保效果,并基于问卷调查分析中国私家车主不同环节机动车税的负担情况。研究表明,在机动车使用环节征收的成品油消费税污染调控效果要优于其他环节的税收;对商业用途的机动车使用征税仅有收入功能没有调控功能,建议将机动车相关税的作用重心从购买环节转移到使用环节上,并对商业用途和私人用途的机动车实施差别税率。

The prominent regional air pollution problems caused by motor vehicles cannot be ignored currently. In order to solve this problem, regulatory functions onpollution-reduction by motor vehicle taxes are increasingly valued by the government and scholars. This study focused on how to make the motor vehicle taxes more efficient for pollution reduction. In this paper, the structure and properties of motor vehicle taxes in China and Japan were comparably estimated. The characteristics and environmental protection effects of motor vehicle taxeson different links were analyzed in regard to vehicle purchase, hold and use. Furthermore, tax burden of private motor vehicle owners was investigated in diverse aspects based on the questionnaire reports in China. The results showed that the pollution control effect of oil consumption tax on uselink is superior to those on otherlinks. In addition, for commercial motor vehicles, imposing tax only has tax revenue function other than any pollution control effect. It is recommended that the focus of vehicle tax imposition should transfer from purchase link to uselink, and differential tax rates should be implemented for the commercial and privatemotor vehiclesrespectively.