论文部分内容阅读
一、进一步降低小排量汽车消费税税率,提高大排量汽车的消费税税率虽然我国目前小排量汽车的消费税税率已低于大排量汽车的税率,但若从节能减排的角度看,应进一步扩大两者之间的差距。具体来说,应取消1.0升以下乘用车的消费税,同时提升2.0升至3.0升排量之间的汽车消费税税率。一方面鼓励人们尽量使用小排量车,以实现节能减排目标;另一方面,抑制人们对高油耗汽车的消费,同时可以增加国家的税收收入。
First, to further reduce the consumption tax rate of small displacement cars and raise the consumption tax rate of large displacement cars Although the consumption tax rate of small displacement cars in our country has been lower than that of large displacement vehicles, if we look at the emission reduction To further expand the gap between the two. Specifically, the consumption tax on passenger cars under 1.0 liters should be canceled while the car consumption tax rate between 2.0 and 3.0 liters should be raised. On the one hand encourage people to make full use of small displacement vehicles in order to achieve energy-saving emission reduction targets; the other hand, inhibit people’s consumption of high fuel-efficient vehicles, while increasing national tax revenue.