为抑制大排量汽车的生产和消费,鼓励小排量汽车的生产和消费,2008年9月1日起我国汽车消费税政策发生重大调整:提高大排量乘用车的消费税税率,排气量在3.0升以上至4.0升(含4.0升)的乘用车,税率由15%上调至25%,排气量在4.0升以上的乘用车,税率由20%上调至40%;降低小排量乘用车的消费税 In order to curb the production and consumption of large-displacement vehicles and encourage the production and consumption of small-displacement vehicles, China’s automobile consumption tax policies have undergone major adjustments since September 1, 2008: to increase the consumption tax rate and displacement of large-displacement passenger cars For passenger cars above 3.0 liters and 4.0 liters (including 4.0 liters), the tax rate will be raised from 15% to 25% and for passenger cars with displacement above 4.0 liters, the tax rate will be raised from 20% to 40% The amount of passenger car consumption tax