【摘要】：隨著國民經(jīng)濟(jì)的快速發(fā)展和人們生活水平的不斷提高,人們對(duì)小汽車的需求也在不斷增加。近年來,我國的民用汽車擁有量不斷提高,截至2015年已達(dá)到了16284.45萬輛,相比1994年的941.95萬輛,約增加了十六倍,由此可看出我國社會(huì)經(jīng)濟(jì)發(fā)展迅速。(1)但是經(jīng)濟(jì)高速發(fā)展的背后也出現(xiàn)了一些問題,2016年初環(huán)境保護(hù)部發(fā)布了《2015年中國機(jī)動(dòng)車污染防治年報(bào)》,顯示“我國已連續(xù)六年成為世界機(jī)動(dòng)車產(chǎn)銷第一大國,機(jī)動(dòng)車污染已成為我國空氣污染的重要來源[1]”。目前小汽車的燃料絕大部分還是以汽油、柴油為主,然而以汽油、柴油為燃料的汽車尾氣中含有大量一氧化碳、碳?xì)浠衔�、氮氧化合物、二氧化硫、煙塵微粒等污染物,會(huì)對(duì)環(huán)境造成嚴(yán)重危害。我國早已是石油進(jìn)口大國,能源短缺問題已日益突出,小汽車的高保有量不但會(huì)加重我國的能源短缺問題,而且還會(huì)加重我國的城市交通擁堵問題。隨著霧霾天氣的加重,更多人開始關(guān)注小汽車的消費(fèi)問題。如何改善小汽車的消費(fèi),從而保護(hù)大氣環(huán)境,成為人們關(guān)注的焦點(diǎn)。消費(fèi)稅作為引導(dǎo)消費(fèi)者消費(fèi)行為的政策調(diào)控手段之一,具有調(diào)節(jié)消費(fèi)需求和調(diào)整消費(fèi)結(jié)構(gòu)的目的。但由于我國目前相關(guān)稅制的設(shè)置還不完善,難以與當(dāng)前綠色發(fā)展的社會(huì)發(fā)展方式完全匹配。為此,本文研究小汽車消費(fèi)稅的消費(fèi)效應(yīng),以期為進(jìn)一步完善小汽車消費(fèi)稅提供依據(jù)。小汽車消費(fèi)稅能否發(fā)揮調(diào)節(jié)小汽車消費(fèi)的作用,以及如何完善小汽車消費(fèi)稅,使之更好地發(fā)揮引導(dǎo)小汽車消費(fèi)的作用,從而保護(hù)大氣環(huán)境,這是本文的關(guān)鍵。本文在理論分析的基礎(chǔ)上,運(yùn)用我國經(jīng)驗(yàn)數(shù)據(jù),實(shí)證檢驗(yàn)小汽車消費(fèi)稅對(duì)小汽車消費(fèi)的影響。實(shí)證結(jié)果表明,小汽車消費(fèi)稅政策的調(diào)整在短期內(nèi)對(duì)小汽車消費(fèi)具有顯著影響,但是從長期來看影響越來越弱。在實(shí)證分析的基礎(chǔ)上,結(jié)合我國消費(fèi)稅政策現(xiàn)狀,剖析了我國當(dāng)前小汽車消費(fèi)稅問題。目前我國小汽車消費(fèi)稅主要存在征收環(huán)節(jié)不合理、以排量劃分稅率影響小汽車消費(fèi)稅的政策效果、缺乏相應(yīng)的配套措施等問題。依據(jù)小汽車消費(fèi)稅存在問題,本文從完善小汽車消費(fèi)稅的征收環(huán)節(jié)、優(yōu)化稅率等方面提出了政策建議。
[Abstract]:With the rapid development of national economy and the improvement of people's living standard, people's demand for cars is also increasing. In recent years, the number of civilian vehicles in China has been increasing, reaching 162.8445 million by 2015, an increase of about 16 times compared with 9.4195 million in 1994. From this, we can see that China's social and economic development is rapid. (1) but there are also some problems behind the rapid economic development. In early 2016, the Ministry of Environmental Protection issued the China Motor vehicle pollution Prevention Annual report 2015, which shows that "China has been for six years in a row." To become the world's largest motor vehicle production and marketing country, Motor vehicle pollution has become an important source of air pollution in China [1] ". At present, most of the fuel used in cars is gasoline and diesel fuel. However, the exhaust gas from cars fueled by gasoline and diesel contains a large amount of pollutants such as carbon monoxide, hydrocarbons, nitrogen oxides, sulphur dioxide, soot particles, and so on. It can do serious harm to the environment. China has long been a big oil importing country, and the problem of energy shortage has become increasingly prominent. The high quantity of cars will not only aggravate the problem of energy shortage in China, but also aggravate the problem of urban traffic congestion in China. As haze weather intensifies, more people begin to pay attention to the consumption of cars. How to improve the consumption of cars so as to protect the atmospheric environment has become the focus of attention. Consumption tax, as one of the means of policy regulation to guide consumer consumption behavior, has the purpose of regulating consumption demand and adjusting consumption structure. However, it is difficult to match the current social development mode of green development due to the imperfect establishment of the relevant tax system in our country. Therefore, this paper studies the consumption effect of car consumption tax in order to provide basis for further improvement of car consumption tax. Whether the car consumption tax can play the role of regulating car consumption, and how to improve the car consumption tax, so as to better play the role of guiding car consumption, thereby protecting the atmospheric environment, which is the key of this paper. On the basis of theoretical analysis, this paper empirically tests the influence of car consumption tax on car consumption by using the empirical data of our country. The empirical results show that the adjustment of car consumption tax policy has a significant impact on car consumption in the short term, but in the long run, the impact is becoming weaker and weaker. On the basis of empirical analysis and combined with the current situation of China's consumption tax policy, this paper analyzes the current problem of car consumption tax in China. At present, there are some problems in the tax collection of cars in China, such as unreasonable tax collection, the policy effect of car consumption tax is influenced by the tax rate of emission, and the corresponding supporting measures are lacking, etc. According to the problems existing in the car consumption tax, this paper puts forward some policy suggestions from the aspects of perfecting the collection link of the car consumption tax and optimizing the tax rate.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.471;F812.42

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本文編號(hào)：2237660