A Study On The Tax Policy To Promote The Sustainable Development Of China 's Automobile Industry

With the rapid development of economic, the car became a common means of transport in our lives. The automobile industry also developed one of the main pillars of our national industries. It has a long industrial chain, driving consumption power and correlation. More and more people enjoy the convenience of the car in their lives, not knowing that vehicles have become the "culprit" of causing traffic congestion, air pollution and energy consumption, and affecting urban development, national energy security and environmental sustainability. These difficult problems should be China’s tax policy to solve.This paper studies the tax policies of China’s automobile industry in sustainable development from the following aspects: First, give a introduction to the automotive industry, and clear the importance of tax policy on the automotive industry development; Second, what automobile industry tax policy does China implement. It described the intent automobile tax policy formulation, the role of clear tax policy on the automotive industry and the development results. Third, review the content and effects of the existing automotive industry tax policies from taxes and evaluation. In order to make sure that China’s automotive industry tax policy whether achieving the desired goals. Fourth, compared to foreign automobile tax policy, tax policy, to find common ground, combined with lack of China’s automobile industry, tax policies, summed up China’s automobile industry to improve tax policy approach. Finally, give a reasonable proposal for the current tax policy of China’s automotive industry.