中国汽车产业税收分配机制及改革策略

Distribution Mechanism and Reform Strategy of Tax Income in Automotive Industry in China

税收是政府重要的经济调节杠杆之一,汽车产业税收制度的改革对于实现汽车强国战略目标具有重要意义。当前中国汽车税制在收入分配方面存在明显缺失,中央与地方、不同地方政府之间在汽车产业上的财权与事权失衡,导致地方争相发展汽车制造却往往消极治理汽车社会问题。理想的汽车税制应当在促进汽车产业健康发展的同时,保障汽车社会的和谐有序。地方建设发达的基础设施以满足汽车产业发展和百姓便捷出行的需要,并成为未来智慧交通和智慧城市的重要组成部分。中央政府从宏观全局上做好汽车税制的统筹规划,并适当下放税收权限。地方政府在汽车税收上拥有平衡的财权与事权,且可以借由专款专用制度等为和谐汽车社会提供更好的公共服务。

Taxation is one of important means for the government to regulate economy. The tax system reform of automotive industry will make contributions to supporting the realization of strategy of invigorating the country through automobiles. There are some deficiencies in income distribution of current automobile tax system： the imbalance of power of finance and authority between the central government and local government and between difference local governments. The local automobile manufacturers are scrambling to develop automobile manufacturing and ignoring the governance of negative social problems that cars bring about. The ideal tax system of automobile should not only promote the healthy development of automobile industry, but also ensure a harmonious and orderly society for automobile industry. The local areas with well-developed infrastructure could satisfy the development of automobile industry and meet the needs of convenient travel for the people, which is the important part of future intelligent transportation and city. The central government should make an overall planning for the automobile tax system from the macro global view and decentralize the tax authority. The local government should has a balanced power of finance and authority and provide better public service for the harmonious automotive society by making use of earmarking system.