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Car Tax Reform Of The Legal Issues

Posted on:2011-04-01Degree:MasterType:Thesis
Country:ChinaCandidate:W W DongFull Text:PDF
GTID:2166330338975428Subject:Economic Law
Abstract/Summary:PDF Full Text Request
As social and economic development, China's auto industry as one of the nation's pillar industries, The current car tax law system is constrained, or even impede the progress of the domestic auto industry, the domestic auto industry to ensure the rapid and healthy development, and promote sustained economic growth in road transport, and promote economic growth, vehicle taxes and fees Reform.. On the status of China's automobile tax system analysis and display of a graphical form of the status of my car tax, car tax summarized the problems; the understanding and analysis of the legal system of foreign car tax based on the, This section introduces Japan, Europe and the United States legal system, state car tax situation, combined with problems in our car taxes, draw a number of car tax to be learned from the legal system of international experience, such as fuel tax in Japan divided into two, Tax Reform in the Chinese automobile major tax analysis, that is, value-added tax, vehicle purchase tax, consumption tax, fuel tax, vehicle and vessel tax pros and cons analysis, and the relationship between vehicle taxes and charges, car tax reform proposed by our legal response: a aspects of the automobile tax law the principle of innovation, such as fair and reasonable, Fully reflects the present state the main aims of "encouraging consumption, restricting the use of" multi-purpose multi-payments, fewer small payments, the higher the tax polluting cars and less pollution, less cars and pollution-free car taxes do not pay taxes not only to ensure reasonable taxation, but also reflect the principles of fairness and justice of law, On the other hand the legal system is the innovative vehicle taxes and fees specific design, the design of the legal system car tax car tax law should guide the principles of innovation, to improve the car tax-related legislation, improve the main taxes, simplify taxes, lower taxes negative, unified tax collection and management of car, adjust the tax system structure.Car tax reform of some of the major taxes, is proposed and analyzed a hot issue, namely, automotive environment tax is the levy. In the section I set out my views: integration of the various reasons for the draw now China does not have the introduction of car environmental tax conditions, China's environmental pollution is very complex, not only caused by car pollution, the introduction of a tax can be solved if environmental pollution problems, I definitely agree to impose, but now we have to see the Chinese vehicles to have current results is not easy, we can not levy a tax to ruin the future development of automobile industry.Article, the car tax reform is not an expedient measure to stimulate domestic demand, but rather related to the automobile industry, car tax is now the legal system is not perfect, and only the completion of tax reform in order with the world, power The Way of the automobile industry have better development, to the prosperity of the socialist market economy, more tax revenue to promote the establishment of a sound legal system in China.
Keywords/Search Tags:Car tax reform, Value-added tax, Travel Tax, Consumption Tax, Fuel tax, Vehicle purchase tax
PDF Full Text Request
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