加入WTO后,关税税率的降低与车价的降低不是同步的,国内税费将成为国家对汽车生产和消费实施调节的主要政策工具。笔者认为,根据我国石油能源相对缺乏的国情和汽车工业链长的特点,我国汽车生产应当选择以发展大型载货、载客车辆,新一代清洁汽车为主,集中力量、跳跃发展,对传统轿车实行鼓励购买、限制使用的战略。据此对传统汽车应实行从高征税的政策。在汽车购买环节,将车辆购置税和消费税合并设立汽车消费税;在汽车保有环节,将养路费等公路各项收费与现行车辆使用税的汽车税目合并设立汽车财产税,而不是用燃油税代替养路费;在汽车使用环节,适当提高消费税中的燃油税目的税率,贯彻谁用路多谁付税多的原则。燃油消费税由中央征收然后按公路建设基金、机场码头、铁路建设基金和乡村道路建设基金对地方分配,以整体的方式返还给纳税人。 After China’s accession to the WTO, the reduction of the tariff rate is not synchronized with the reduction of the car prices. The domestic taxes and fees will become the major policy instruments used by the state to regulate automobile production and consumption. In my opinion, according to the relative lack of national petroleum energy resources and the characteristics of the automotive industry chain length, China’s automobile production should choose to develop large-scale cargo, passenger vehicles, a new generation of clean cars, focused on the development of jumping, the traditional car Implement the strategy of encouraging purchase and restricting the use. Therefore, the traditional automobile should be implemented from the high tax policy. In the car purchase link, the vehicle purchase tax and the consumption tax will be merged to set up the automobile consumption tax. In the automobile ownership link, the automobile property tax will be set up by combining the various road tolls such as road tolls with the car tax of the current vehicle use tax instead of using the fuel tax instead of road maintenance Fees; in the car links, the appropriate tax increase in the consumption tax tax rate, the principle of who should pay more taxes. Consumption tax on fuel will be levied by the Central Government and distributed to local governments according to the road construction funds, airport terminals, railway construction funds and rural road construction funds, and returned to the taxpayers in an integrated manner.