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消费税在引导、调节消费,促进产品、产业结构调整,缓解收入差距进一步拉大、调节收入分配,充分发挥税收环保功能等方面都具有十分重要的作用。基于此,本文以汽车相关消费税为例,通过2006年以来的三次与汽车消费税相关的改革,用实证的方法评价三次消费税改革对于汽车消费结构的影响,分析汽车相关消费税改革存在的不足,提出今后改革的方向。
Consumption tax plays an important role in guiding, regulating consumption, promoting products, adjusting industrial structure, alleviating the widening income gap, regulating income distribution and giving full play to taxation and environmental protection functions. Based on this, this paper takes the auto-related excise tax as an example. Through three reforms relating to automobile consumption tax since 2006, this paper evaluates the impact of the three consumption tax reforms on the automobile consumption structure by empirical methods and analyzes the shortcomings of automobile-related consumption tax reform. The direction of reform.