China’s Automobile Consumption Tax Policy Research

In recent years, especially in2008after the international financial crisis, China take expanding domestic demand as the basic way of economic growth, encourage automobile consumption, Introduced a series of tax policy to stimulate automobile consumption market. In2009China’s total auto sales surpassed13000000units, for the first time in more than the United States to become the world’s largest car consumer, automobile consumption has become China’s important economic growth point.However, when China’s auto consumption rapid development, also bring national energy security, environmental pollution, traffic management and other problems. Face this kind of situation, the national tax policy formulation and implementation of how to correctly guide auto consumption function, becomes the current urgent need solution and the problem that deserves thorough research. This paper tries to analyze the different stages of the automobile consumption tax policy, carry further research on added tax, consumption tax, vehicle purchase tax, travel tax, tariff, analysis of the existing problems, draw on the experience of developed countries, in the perfect automobile consumption tax policy system respect make beneficial exploration, improve the pertinence and effectiveness of tax policy, correctly guide China’s automobile consumption of healthy and rapid development.