Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Car Tax Reform of the Legal Issues

Author DongWeiWei
Tutor LiFengYing
School Jilin University of Finance and Economics
Course Economic Law
Keywords Car tax reform VAT Travel tax Consumption tax Fuel tax Vehicle purchase tax
CLC F812.42
Type Master's thesis
Year 2010
Downloads 144
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With the social and economic development, China's auto industry as one of the pillar industries of the nation is the rapid development of the existing car taxes are limiting the legal system, and even hinder the progress of the domestic automobile industry, so in order to ensure that the domestic auto industry quickly and healthy development, and promote the sustained economic growth of road transport, promoting the growth of the national economy, the reform of the taxation of cars is imperative. The status quo of China's auto tax system, in the form of a chart to show the status quo of China's automobile taxes, summed up the problems of the car taxes; understand and analyze on the basis of foreign auto tax law system, this part of Japan , Europe and the United States legal system in a car tax, combined with the existing problems of China's automobile taxes, draw some international experience is worth learning from car tax law system, such as the the Japanese fuel tax be divided into two; information with regard to the reform of China's automobile taxes the analysis of the main taxes, value added tax, vehicle purchase tax, consumption tax, fuel tax, vehicle tax pros and cons analysis, as well as the relationship between car taxes and fees proposed reform of China's automobile taxes legal measures: on the one hand, taxation of cars legal the principle of institutional innovation, such as the principle of fair and reasonable, fully embodies the now national advocacy \pay taxes and non-polluting vehicles do not have to pay tax, both to ensure a reasonable tax law embodies the principle of fair and equitable; On the other hand the innovative design of car taxes legal system, the car taxes legal system designed to car taxes the legal principle of innovation as the guide, in order to improve the taxation of cars legislation, improve the main taxes, simplify taxes, reduce the tax burden, unified collection and management of car taxes, adjust taxes Architecture. Car tax reform taxes analysis section presents and analyzes a hot issue, namely whether the automotive environment tax levied. In section I expounded his views: in conjunction with the various reasons to come now, China does not have the introduction of car environmental taxes, environmental pollution in China is very complicated, not just caused by pollution from motor vehicles, if the introduction of a tax can be solved environmental pollution problems, I am absolutely in favor of the levy, but now we want to see China's auto present results is not easy because of the introduction of a tax, we can not ruin the future of the automobile industry. The article believes that the car tax reform is not expedient to stimulate domestic demand, but rather related to the development of the automobile industry, the now car taxes legal system is not sound, only to complete the tax reform, in order to with the world powers have better development of the automobile industry of the road, to the prosperity of socialist market economy, promote the establishment of more and improve China's tax law system.

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