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马来西亚政府为振兴民族汽车及零部件工业出台的车价外的零部件国产化税,实际有两个部分组成,一是排气量税,根据排量大小而定。排量大的税额高,而且是不变的;二是零部件国产化率,税额随国产化率的提高而下调,每三个月调整一次。国产化率高的实际受益者是购车者。国家从税收上鼓励消费者购买小排量、高国产化率的国民车。 为防止国民车生产企业在政府保护措施下获得暴利,整车出厂价有政府核定,整车厂利润积累只有通过提高产量。事实证明国产化税的设定,极大的刺激了本国汽
In order to revitalize the national automobile and parts industry, the Malaysian government has introduced a tax on localization of parts and components outside the vehicle price. It actually consists of two parts. The first is the exhaust gas tax, which depends on the size of the displacement. The large amount of tax is high, but it is the same; the second is the localization rate of parts and components, and the amount of tax is reduced with the increase of the localization rate, and adjusted once every three months. The actual beneficiaries with high localization rates are car buyers. The state encourages consumers to purchase small-displacement, high-nationalized national vehicles from a taxation point. In order to prevent the national vehicle manufacturing companies from making huge profits under government protection measures, the ex-factory price of the entire vehicle has been approved by the government. The profit accumulation of the entire vehicle plant is only through the increase of production. It turns out that the setting of localization tax greatly stimulated the domestic auto