An Empirical Study On Consumption Effect Of Car Consumption Tax

With the rapid development of the national economy and people’s living standards continue to improve,people’s demand for cars is also increasing.In recent years,China’s civilian car ownership has been increasing,as of 2015 has reached 1628.445 million,compared to 94.995 million in 1994 increased by about 16 times,which can be seen in China’s rapid socio-economic development.But there are some problems behind the rapid development.at the beginning of 2016,China’s Ministry of Environmental Protection issued the "China ’s Motor Vehicle Pollution Prevention Annual Report 2015 ",shows that "China has become the world’s first in motor vehicle production and sales for six consecutive years,motor vehicle pollution has become an important source of air pollution in our country." At present,the car mainly uses gasoline and diesel as fuel,resulting in vehicle exhaust.The exhaust gas contains a lot of carbon monoxide,hydrocarbons,nitrogen oxides,sulfur dioxide,dust particles and other pollutants,which will cause serious harm to the environment.China has long been a major oil import country,the problem of energy shortages has become increasingly prominent,the car will not only increase the amount of high energy shortage of energy problems,but also increase the problem of urban traffic congestion.With the increase in haze weather,more people began to pay attention to the car’s consumption problems.How to improve the consumption of cars to protect the atmosphere has become the focus of attentionExcise taxation as one of the adjusting control tools to guide consumer behavior,with the purpose of regulating consumer demand and the adjustment of consumption structure.However,due to China’s current tax system-related settings are not perfect,it is difficult to completely match the current social development of green development.To this end,this paper studies the consumption effect car excise taxation,to provide a basis for further improvement of car excise taxation.The key to this article is that whether or not car excise taxation can play a role in regulating the consumption of cars,and how to improve the car excise taxation to make it better to play the role of guide car consumption,thereby protecting the atmosphere.On the basis of theoretical analysis,this paper uses the empirical data of our country to test the influence of car excise taxation on car consumption.The empirical results show that the adjustment of the car excise taxation policy has a significant impact on the car consumption in the short term,but the influence is weaker in the long run.On the basis of empirical analysis and the present situation of China’s excise taxation policy,this paper analyzes the current problem of China’s car excise taxation.At present,the excise taxation of car in China has some problems,such as tax payment stages is unreasonable,dividing tax rates by displacement affects the policy effect of car excise taxation,and the corresponding supporting measures are lacking.Based on the problem of car excise taxation,this paper puts forward some policy suggestions from the aspects of perfecting the tax payment stages of car excise taxation and optimizing the tax rate.