税制是现代市场经济条件下政府调控国民经济的重要手段,新汽车税制的出台对汽车产业必将带来积极而深远的影响。当前汽车税制改革中还存在若干问题。作为相应的对策,应加快税制结构调整,建立健全消费型的税制结构;加强税制程序的科学性与合理性;以及加快燃油税制度的改革。 The tax system is an important means by which the government controls the national economy under the conditions of a modern market economy. The promulgation of a new automobile tax system will surely bring positive and far-reaching impact to the automobile industry. At present, there are still some problems in the reform of automobile tax system. As a corresponding countermeasure, we should speed up the structural adjustment of the tax system, establish and improve the consumption tax structure, strengthen the scientific and reasonable tax system procedure, and speed up the reform of the fuel tax system.