一、引言日本汽车税制由表1所示的9个税种组成,除1940年和1989年引入的汽车税和消费税之外,其余7个税种均在1954年至1972年经济高速成长期间开征。2005年度,汽车诸税收入占中央和地方政府税收总额的比重已达11.3%,成为政府税收的第四大来源。资料来源:根据日文《地方税制的现状 I. INTRODUCTION Japan’s auto tax system consists of nine types of taxes as shown in Table 1. Except for the automobile tax and consumption tax introduced in 1940 and 1989, the remaining seven types of tax were imposed during the period of rapid economic growth from 1954 to 1972. In 2005, car tax revenue accounted for 11.3% of the total tax revenue of the central and local governments, becoming the fourth largest source of government revenue. Source: According to Japanese "Status of Local Tax System