眼下纳入立法议程的车船税法,标志着新一轮车船税改革已拉开帷幕。与过去相比,此次车船税改革进步明显,主要表现在实现了从“一刀切”到阶梯式征税以及计费标准的多元化等等方面。然而车船税改革仍需“三思”。一思避免目的和手段的背离。车船税改革目的在于全社会厉行节能减排,建设和谐社会。但是从 Now included in the legislative agenda travel tax, marking a new round of travel tax reform has begun. Compared with the past, the reform of travel tax has been obviously improved, mainly reflected in the realization of the “one size fits all”, the stepped taxation and the diversification of charging standards. However, the travel tax reform still needs “think twice ”. Avoid the purpose and means of departure. The purpose of the reform of travel tax is to enforce energy conservation and emission reduction in all sectors of society and to build a harmonious society. But from