专家日前分析认为,我国摩托车的产量居世界第一位,但目前面临较多的政策限制。当前,影响摩托车消费的政策有:1、开征消费税太高且征收环节错位。1994年开始,国家对摩托车开征特别消费税税率为10%,高出小轿车征收的消费税税率2个百分点,并将其征收环节放到生产企业。经过5年多的实践,反映出一些问题。消费税不仅占压了企业部分资金,减 Experts recently analyzed that China’s motorcycle production ranks first in the world, but it currently faces more policy restrictions. At present, the policies affecting motorcycle consumption are: 1. The levy of consumption tax is too high and the levy is misplaced. Since 1994, the country has imposed a special consumption tax on motorcycles at a rate of 10%, which is 2% higher than the consumption tax rate levied on cars, and has placed its levy on production companies. After more than five years of practice, some problems are reflected. Consumption tax not only occupies some of the corporate funds, but also