通过对新汽车消费税实施一年以来的实际情况进行分析,得出现实与当初政府出台该政策的预期有很大出入的结论,进而对新汽车消费税的不足之处进行剖析,提出一些可供参考的建议,其中重点分析了开征燃油税,使其与汽车消费税共同作用,以完善我国汽车消费和生产结构. Through the analysis of the actual situation of the new automobile consumption tax since its implementation for one year, it is concluded that there is a big discrepancy between the reality and the expectation of the government issuing the policy, and then analyzes the shortcomings of the new automobile consumption tax and puts forward some for reference The suggestion was put forward, focusing on the analysis of levying a fuel tax to make it work together with the automobile consumption tax so as to improve the structure of automobile consumption and production in our country.