Discuss On Perfect Our Country’s Vehicle And Vessel Tax

With30years of reform and opening up, China’s economy grows dramatically and people’s living standards are greatly improved. In the process of industrialization, China’s automobile production and sales have already been highest in the world and the proportion of car owners is also increased. Since the first day that the draft of the Law of the People’s Republic of China on Vehicle and Vessel Tax has been submitted to the Standing Committee, it has always been the concern of many scholars and experts.This paper analyzes the historical development of the Law of the People’s Republic of China on Vehicle and Vessel first, compared The Provisional Regulations of the PRC on Vehicle and Vessel Tax and the Law of the People’s Republic of China on Vehicle and Vessel, illustrated the significance and importance of this legislation. Because this legislation promotes the principle of legality, sets a practical example of democratic legislation, better achieves the income distribution, and showed the impact of property tax on the function of social policy. Moreover, this legislation is consistent with the China’s strategy for economic development in which emphasis on environmental protection and people’s livelihood.The later chapter introduces legal system of Vehicle and Vessel Tax in foreign countries, find the common and different in these systems, then concluded that Vehicle and Vessel Tax belongs to local taxes in most countries, most Vehicle and Vessel Tax are levied during the vehicle usage and only a few countries levy Vehicle and Vessel Tax in the name of property tax. All above leads a better way to learn from international experience.At the end of the article, the writer made some sound proposals to the application of the Law on Vehicle and Vessel Tax. Besides, points out a few problems, such like the tax basis of Vehicle and Vessel Tax do not meet the nature of property tax, the standard scope of new energy vehicles is too wide, too limited tax payment method etc. All these problems can be fixed through reset the tax basis, implement tax incentives and enrich the tax payment methods. Through amendments of the law and related institutions on Vehicle and Vessel Tax, this system will be further perfected.This paper not only helps to have a better understanding to Vehicle and Vessel Tax but also made some suggestions on how to improve China’s tax reform and legal system. Provide materials to the amendment of academic system of China’s tax legislation.