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车购税是交通运输行业最主要、最稳定的中央财政性资金来源,为我国公路交通事业的跨越式发展发挥了极其重要的导向和直接推动作用。但在长期的使用管理过程中,累积的问题日益凸显,随着经济社会环境的变革,迫切需要对车购税资金的使用管理机制及相关政策进行及时调整和完善,以更好地发挥其应有的效用和效益。本文系统梳理了当前车购税使用管理中存在的突出问题,分析了未来发展面临的新形势,提出了完善车购税交通专项资金使用管理的相关政策建议。
Car purchase tax is the most important and most stable source of financing for the transportation industry. It has played an extremely important guiding and direct role in the leapfrog development of China’s road transport. However, in the course of long-term use management, the accumulated problems have become increasingly prominent. As the economic and social environment changes, it is imperative to timely adjust and perfect the mechanism for the administration and use of car purchase tax funds and related policies in a timely manner so as to better exert their due influence Some utility and benefits. This paper systematically combs the prominent problems existing in the management of car purchase and tax usage, analyzes the new situation facing the future development, and puts forward some policy suggestions on how to improve the management of the use of car purchase and transportation tax.