车船税税种的改革是当前的一个热点话题。通过社会各界对车船税改革的争议声中,同时对西方发达国家、发展中国家与我国的车船税实行具体做法上进行比较与分析的基础上,在立法目的、征税依据、税额设置、车辆税负情况等多方面对我国车船税法改革存在的问题提出了意见与建议,完善车船税改革。 The reform of travel tax types is currently a hot topic. Through the controversy of the travel tax reform in all social circles, at the same time on the basis of the comparison and analysis of the concrete practice of the travel tax between western developed countries, developing countries and our country, this paper discusses the legislative purpose, tax base, tax setting, Tax burden and many other issues on the issue of the reform of our country travel tax law put forward opinions and suggestions to improve the travel tax reform.