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我国已步入汽车社会,汽车消费对于我国扩大内需,拉动消费具有不可替代的作用,我们在制定相关税法时也注意充分体现车主的利益。然而,我国的国情决定了相比较早进入汽车社会的发达国家,我们面临更加严峻的能源、环境和发展空间的压力,汽车消费的外部性表现得更加突出。有车族理应为其消费行为付出更大的成本,以补偿其占用的社会资源。只有这样才能让汽车社会发展实现可持续。本文在分析影响汽车消费的税种的基础上,就构建有利于汽车社会可持续发展的税收体系提出完善建议。
China has stepped into the automobile society. Automobile consumption plays an irreplaceable role in expanding domestic demand and stimulating consumption in our country. We also pay attention to fully reflect the interests of the owners when formulating the relevant tax laws. However, China’s national conditions determine that compared with the developed countries that entered the automobile society earlier, we are facing more severe pressure from energy, environment and development space, and the externality of automobile consumption is even more outstanding. Car owners should pay more for their consumer behavior in order to compensate for their occupation of social resources. The only way to make the car social development to achieve sustainable. Based on the analysis of the taxes that affect automobile consumption, this paper puts forward some suggestions on how to build a tax system that is conducive to the sustainable development of automobile society.