Feasibility Discussion On Motor Vehicle Emission Tax

As the economic rapidly development of China, the number of automobiles in China is growing fast. The situation has been happen in Guangzhou too, which is the biggest cities in China. Motor vehicle exhaust has been the main reason of air pollution, and motor vehicle exhaust is seriously damaging the citizens' health. Environmental protection, making citizens healthier and sustainable development are the purposes of Motor vehicle emission tax. At present, levying Motor vehicle emission tax in Guangzhou is ready-made.This paper uses the method of the comparison analytic, positive research and so on, and the paper was planning to design the elements of Motor vehicle emission tax which based on the environmental situation, motor vehicle emission management of Guangzhou.