新能源汽车推广目标下的中日汽车税制对比分析

Analysis of China-Japan Comparison of Automobile Tax System under the Promotion Target of New Energy Vehicles

日本的绿色税制体系对汽车产业发展和消费引导均发挥较大作用,政策效果显著。特别是日本提出2050年碳中和目标后,进一步改革汽车税制,引导节能与新能源汽车消费,推动实现碳中和目标。本文主要梳理了日本汽车税制从购置到保有使用各环节税收政策,特别是引导节能减排的优惠政策,并从税收结构、税制要素等方面对比分析中日汽车税制,提出可借鉴的实施经验,为我国进一步完善和优化汽车税制,加强税收对汽车产业节能降碳引导作用提供参考。

Japan's green tax system plays a great role in the development of automobile industry and consumption guidance,and the policy effect is remarkable.In particular,after Japan proposed the carbon neutral target by 2050,it further reformed the automobile tax system,guided the consumption of energy-saving and new energy vehicles,and promoted the realization of the carbon neutral target.This paper mainly combed the Japanese automobile tax system of every link from purchase to use and ownership,especially the preferential policies on energy conservation and emissions reduction.And then put forward the implementation experience from the aspects of tax structure,tax factors,tax system and so on.It will contribute to improve and optimize the car tax system,and strengthen the guide on energy conservation and carbonreduction.