改革车船税收政策,既要与国家的宏观调控大背景和发展规划相契合,力求从源头上进行调节,又要从调结构的角度出发,体现科学发展思想。构建一个有利于调节收入分配差距和鼓励节能减排、促进车船合理使用、能成为地方财政收入稳定来源的车船税制,是改革的目标所在。 The reform of the tax policy for travel by vehicles and vessels should not only be in line with the macro-control background and development planning of the country, but also strive to adjust from the source, and also embody the scientific development thinking from the perspective of structural adjustment. It is the reform goal to build a tax system conducive to adjusting the disparities in income distribution and encouraging energy conservation and emission reduction, to promoting the rational use of motor vehicles and vessels and to becoming a stable source of local revenue.