A Research On The Issue Of Setting Car Consumption Tax Rate Based On Externality Theory

To deepen the reform of the finance and tax system is the focus of the reform in our country,the important point of tax reform focused on the establishment of the local tax system,reduce the proportion of indirect tax,in order to better play to the tax revenue and adjusting income distribution function.The specific consumer goods levy consumption tax reform focus on tax,the levying scope and links.The implementation of the comprehensive reform of the consumption tax is conducive to the transformation of the consumption tax function.Comparising between negative social externalities cause the collection of consumption tax and consumption behavior,will effectively reflect the consumption tax and rectification function effect.With the rapid development of the automobile industry,road congestion,air pollution,traffic accidents and other social externalities caused by the consumption of cars are becoming more and more serious.The car consumption tax as an important regulatory tool,it is necessary to explore the effectiveness of the play make up the social negative externality cost.The car will be a negative externality including congestion,air pollution and traffic accident,and choose appropriate research methods in various fields,to estimate it,and to get the all negative external by the car.According to the available data,the paper analyzes and estimates the consumption tax of some cars in China in 2014,which classified and analyzed according to displacement.On the basis of general negative externalities,the estimated car consumption tax for a reasonable division of science,the negative externality cost range finally found each discharge shall be corresponding,the negative externality of the cost and the corresponding consumption tax were compared,obtained in the fully compensate for the negative externality cost under the tax rate then,found in the current car consumption tax rate setting problem.At the same time,from the small car consumption tax in China based on the characteristics of the tax policy of the automobile industry in foreign countries,the paper explores how to improve the tax policy of China's auto industry from the perspective of correcting externalities.In the process of calculating the car consumption tax,taking into account the feasibility of the calculation process and the scientific results of the measurement results,the focus of the 2014 sales of the top 200 individual cars were studied.Through the statistics of the sales volume and the analysis results show that,when selling the car to focus on small and medium displacement the level of tax rates,the displacement between 1.0L and 2.0L.So in the process of comparative study of the tax rate level,the research focus on the displacement and between 1.5L and 2.0L corresponding to between 1.0L to 1.5L of car consumption tax.The study found that if starting from the angle of external cost make up,the car consumption tax rate in our country is low,mainly in the small displacement car tax rate is too low,not enough to rectify social negative externalities,the tax rate setting is not reasonable,there is a big reform space.This phenomenon shows that China's car consumption tax to encourage small displacement car consumption at the same time,ignoring the negative externality and its impact on the social,in order to achieve good development of the automobile industry and make up the dual goals of negative externality cost,must bulid up on the reform of car consumption tax at the same time,further to perfect the tax policy related to the automobile industry,in order to form retention,car purchase tax policy system of light.By focusing on the reform of car consumption tax,effectively compensate for the negative externality cost function,stimulate new energy the consumption of cars and electric vehicles can effectively reduce the frequency of use of private cars,and gradually improve the utilization rate of public transport.