Research On Green Tax Reform Law Problem Of Automobile Consumption Tax

In the third plenary session of the 18 through "the central committee of the communist party of China on comprehensively deepen reform certain major issue decision" clearly put forward the "deepening the reform of tax system" and "speed up the construction of ecological civilization system", it is the key opportunity to reform the car consumption tax of green tax. In this paper, based on green taxation theory, and problems exist in current automobile consumption tax law system is the breakthrough point of reform, blending the green taxation theory into the automobile consumption tax law system, leading the consumers to realize the goal to change conception to green, energy-saving and environmental protection in automobile consumption. The core of this paper is to build automobile consumption tax green taxation legal system.Besides introduction and conclusion part, this paper is divided into five parts.The first part is the overview of automobile consumption tax and the green taxation theory. The main content of this part: first of all, this paper introduces the concept of automobile consumption tax, limited the scope of this paper within passenger cars. Secondly, this paper introduces the contents of green taxation theory, including: expounds the connotation of green tax, this paper introduces the green taxation is the theory basis of externality theory and the valley of tax and the sustainable development theory, the key points in green taxation and effect way.Finally, the influence of the green taxation theory are introduced in the automobile consumption tax. Hope through to the above concept, theoretical basis, the focus and function way, and the analysis of the impact for below defect analysis paving.The second part is the analysis of the defect in automobile consumption tax law system. This section is introduce the problems existing in the current automobile consumption tax law system by the thorough analysis. Specific include: the legislative level is low, lack of basic law of the automobile consumption tax, the tax rate design is not science, one-size-fits-all tax basis, tax disadvantages with inside valence, double taxation, not coordinate with other complementary tax. The existence of these problems hindered the healthy development of the auto industry on the one hand, on the other hand provides the direction for later design of the green tax reform.The third part is the motivation of automobile consumption tax green tax reform.Specific include: comply with the international trend, ensure the automobile consumption tax fairness, rise the level of automobile consumption tax law, promote the technical innovation of auto enterprises.The fourth part is the the experience of automobile consumption tax of green tax system in United States, Japan, the European Union, Through the comparative analysis of the above three areas ripe experience, and finally summarizes the experiences for China’s automobile consumption tax green tax reform experience, such as how the green taxation into the automobile consumption tax, green tax incentives and penalties can be extended and tax rates shall be associated with greenhouse gas emissions and fuel consumption, car the perfection of the tax law system, tax price.The fifth part is the legal system of China’s automobile consumption tax green taxation reform plan design. Put forward the basic train of thought in the process of reform, including: insist on the principle of tax legal, insist on the principle of tax fairness, insist on the principle of transparency, adhere to the principle of step by step. On the basis of clear basic thinking combined with advanced tax experience put forward concrete Suggestions on the reform of the country, including: improve the automobile consumption tax legislation level, optimize the tax basis set, optimizing the difference rate setting, optimize the tax structure, optimization of tax collection process.