Studies On The Motor Vehicle Emissions Taxes In China

At present the revenue item of motor vehicle relevant to environmental protection is limited to petrol tax and travel tax. The collection of objects is only for owner of motor vehicles but no automakers and fuel provider of motor vehicle. Due to the lack of normative and authoritative legal document, the coverage of motor vehicle emissions taxes is not complete. These increase the difficulty of collection and management of motor vehicle emissions taxes and the possibility of loss of state tax revenue.In the first part, Ⅰ describe the concept of environmental taxes, motor vehicle emissions taxes and the theoretical basis of this article. The second part is focuses on the motor vehicle emissions tax revenues in United States, Netherlands, China and other countries with high level of environmental protection. In the third part, the necessity and feasibility of the motor vehicle emissions taxation in China was analyzed. In the fourth section, Ⅰ analyze the architectural approach of motor vehicle emissions tax system from objects of motor vehicle emissions tax collection, tax calculation basis, tax rate, tax preferential policies and management of motor vehicle emissions tax.