以色列汽车购置税的绿色化改革及启示

The Lessons and Enlightenment from the Reform of Israel's Green Tax on Car Purchase

以色列通过实施汽车购置税的绿色化改革,成功地将购车需求转向污染低的车辆,证明了经济激励机制对行为改变的良好导向功能。我国正处于汽车消费快速发展的阶段,私家车的激增在方便个人出行的同时,也带来了各种负外部性问题和高昂的社会成本。我国在生态文明建设和税制改革的大背景下,可借鉴以色列汽车购置税改革的经验教训,立足国情,精心设计科学合理的汽车绿色税制,促进绿色发展。

Israel successfully turned its car needs to those with low pollution by launching green tax system of car purchase, which proved that economic incentives had good guidance function on changing people＇s behavior. China is at the stage of rapid development of car purchase and consume. The surge of private car brings convenience for personal travel; at the same time, it also leads to various negative externalities and high social costs. Under the context of eco-civilization construction and tax system reform, China should design scientific and reasonable auto green tax system elaborately to promote the green development by learning from Israel＇s practices and experience of green tax of car purchase and based on our national conditions.