Legal Problems Of The Travel Tax

In the process of tax law, the legal origin of the travel tax rose by Ordinance for thelegal and has been implemented in our country. Travel tax law, however, still there are manylegal issues, especially passenger cars travel tax laws are more prominent. This paper willfocus on passenger cars for the legal issues discussed around the passenger car travel tax. Thewriting of this article idea is to start from the system concept for the full text of thecommencement of the background, and then carried about and analysis of the problems of thelegal system, introduction of foreign legal system and learn from to improve the system, andultimately put forward the proposal to improve the legal system.This article is divided into four parts in general：Part Ⅰ: An overview of the travel tax system for passenger cars. The main content of thispart: the travel tax, levied on vehicles, ships, owned or managers imposed a property tax;about the passenger car refers to the number of passengers in nine people (including) thefollowing car, the travel tax laws to take the file the tax in accordance with the displacementpoints; At the same time, in this part right, passenger cars, the course of development of thelegal system of the travel tax introduced. Writing the part of the purpose of laying thegroundwork for the perfect proposal put forward below the commencement of the legal issuesand institutional.Part Ⅱ: Problems and analysis of passenger car travel tax requirements. The maincontent of this part: Rule of Law, the confuse the concept of "displacement" and "emissions"relationship, reflecting the legislative loopholes. Vehicle purchase tax and travel tax onvehicles with small displacement standard does not converge, it will harm the interests of thetrust of the parties. Contrary to the principle that property taxes should be the value of tax onpassenger cars travel tax imposed by displacement. From the principle of tax efficiency, thetaxable value of disparity between domestic and foreign brands of the same travel tax, is notconducive to the development of the domestic auto industry; legislators think that the value oftax on passenger cars would be detrimental to the efficiency of tax administration, which anargument is questionable. From the principle of tax fairness, the same value of passenger cars due to displacement of different taxable travel tax; have the same displacement, the frequencyof different passenger cars levied the same tax; tax relief on the bus and electric vehiclesordinary private car is not relief, these rules are essentially contrary to the principle of taxfairness. This section discusses the existing legal issues and analysis for later perfect specifiedplaces.Part Ⅲ: The legal system of foreign travel tax of passenger cars reference. The maincontent of this part: the part of the tax basis of car ownership, vehicle value decreasing yearby year to reduce the travel tax; United Kingdom taxation in accordance with the carbondioxide emissions; separate taxation of Russia according to the models, different power; Indiaand Brazil in accordance with the market value of the tax. Tax relief rules, the bus tax relief,tax relief rules is strictly limited. This section with the study of comparative law method,introduced abroad to maintain passenger cars aspects of tax law system is the system forreference to improve the corresponding legal system in China.Part Ⅳ: improve the legal system of China’s passenger car travel tax. This section ismainly to improve the proposal: the passenger car travel tax legislation should distinguishbetween the "displacement" and "emissions"; unified vehicle purchase and travel tax law ruleson small-displacement car standards; shall, in accordance with the property for passenger carstaxable value; will be the responsibility of the travel tax "energy saving and environmentalprotection" is replaced by the fuel tax to bear; reduce bus duty-free range, and refinement ofthe rule of law of the energy-saving cars. This section is based on the foregoing legal system,based on the reference by the discourse of legal issues and foreign legal system, legal issuesrelated to passenger cars in the legal system in China’s travel tax, perfect proposal.