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汽车数量迅速增长,使得能源消耗急剧增加,尾气污染日益严重。利用税收杠杆来引导汽车消费达到节能减排的目的就成为了这次车船税税制调整的首要考虑。最近有一条消息的出现牵动人心,我国一部《车船税法》的草案,近期将由全国人大进行首次审议。这意味着如果这部《车船税法》最后审议通过的话,就要取代从2007年一直实行到现在的《中华人民共和国车船税暂行条例》而成为新的车船税征收标准。很明显,人们对这件事情的关心并不在于车船税由原来的条例地位升格成了法律,而是在于这个税种
The rapid growth in the number of cars has led to a drastic increase in energy consumption and worsening of exhaust pollution. The use of tax leverage to guide car consumption to achieve the purpose of energy-saving emission reduction has become the first consideration of the adjustment of travel tax system. Recently, the emergence of a message touched the hearts of people. Our draft “Travel Tax Law” will be reviewed by the NPC for the first time in the near future. This means that if this “Travel Tax Law” is finally passed, it will replace the “Provisional Regulations of the People’s Republic of China on Travel and Vessel Tax”, which was implemented from 2007 till now, and become the new standard for collection of travel tax. Obviously, people are not concerned with this matter because the tax on motor vehicles and vessels has been upgraded from the original ordinance status to law, but the tax