The Analysis On Tax Policy Of China’s Automotive Industry

In 1886, the world’s first internal combustion engine patented by the German automaker Carl Benz acquired since humans entered the modern automobiles. As a measure of a country’s scientific and technological level and an important factor in industrial production, led the oil, steel, rubber, glass, machinery, chemicals, electronics and other industries.To organize the national revenue through taxation and regulation of the national economy, its orderly operation. Tax can also guide the industry to regulate the consumption structure. A country’s tax rate level, the scale of tax expenditure, the extent of tax concessions, are macro-control signal. Of course, the tax can not be beyond the laws of market economy to solve all economic problems.The future development of the automotive industry is the pillar industry of China. The industry of a country’s macro-control policies often reflected through taxes, especially in the automotive industry. So the current auto industry’s tax policy will directly affect their industries, and even affect our future economic growth.The new century, China’s automobile industry has developed rapidly, forming a full range and variety of types of vehicle and parts production and supporting systems, industrial scale, not Off increased significantly improved product technology, has become a global car producer. In 2010, China’s auto production and sales volume more than 18 million, not only ranked first in the world, also broke The United States created in 2000,17.4 million records.However, China’s auto industry remains limited technology, irrational industrial structure, lack of self-development capacity, imperfect consumer policy issues, environmental protection, energy Source, urban transportation and other constraints are also increasingly prominent. We should see that restructuring is a necessary requirement for the promotion of industrial development. Automotive industry has experienced a period of rapid growth will inevitably require a major adjustment Whole, to address the internal structure and external environment accumulated. At present, China’s automobile industry did not change the basic trend, due to a huge potential market demand for urban and rural areas, automobile city field or in growth.In order to maintain stable and rapid development of automobile industry, China must speed up the adjustment of the automobile industry.Economic development of China’s automobile, domestic economic reform and policy change is closely linked to the development of China’s automobile tax. Since reform and opening up, China’s auto industry, rapid development Development, has become an important pillar of national economy and industries. With the development of China’s automobile industry, China’s car tax from the type, quantity, tax and other continuous improvement in macroeconomic’ regulation and control to the rational development of the automobile industry, optimizing allocation of resources, energy conservation, environmental mitigation automotive industry, energy, the pressure. The automobile industry not only healthy and stable development, and regulation of the automobile industry on energy environment, to guarantee the principle of equitable and sustainable development.At present, China’s automobile tax revenue excluding VAT accounted for roughly 2.8% of total tax revenue. For example, in 2008, the annual tax revenues of 54,203 billion, of which steam car tax revenue to 1,502 million, including 36.8 billion yuan in the automobile consumption tax,990 million vehicle purchase tax and 144 billion travel tax.This paper studies how to play through the car tax reform-oriented features of consumption taxes, the auto industry to promote environmental protection, energy development. Of course, the development of new energy vehicles, not able to sacrifice the cost of the development of the automobile industry, but to a steady transformation of the auto industry in China took the road of sustainable development.