The Influence Of Automobile Consumption Tax Changes On China’s Automobile Consumption Structure

As a significant component of China’s manufacturing industry,automobile industry is the pillar of China’s industrial.The growth of automobile market is closely-related to the improvement of residents’ living standard.In 2019,China’s urban family car ownership rate will exceed 40%,and China’s private car ownership will exceed 200 million.As daily durable goods,cars are popular in ordinary families,and are no longer high-end and scarce goods for a few high-income people.However,the explosive growth of car ownership has brought great environmental pressure to the city.Vehicle driving consumes a lot of non renewable energy such as oil and natural gas.Exhaust fumes emission has gradually become the primary factor of urban air pollution.It is a tough challenge for the government to adjust and control the automobile market that how to find a balance point between meeting people’s material needs and realizing energy conservation and environmental protection.The research object of this paper is automobile consumption tax policy.As the breakthrough point,that takes the consumption tax rate and the change of automobile sales volume with different cylinder capacity,this paper studies and discusses the influence mechanism,function orientation and effect of China’s automobile consumption tax policy through theoretical research and quantitative analysis.Firstly,on the basis of theoretical research,this paper discusses the mechanism of automobile consumption tax affecting consumers’ purchase decision through price.After that,this paper combs the situation of previous adjustments of automobile consumption tax rate and analyzes its reform background and policy purpose.Finally,the tax rate of automobile consumption and the change of automobile sales volume are taken as the basis of quantitative research,At the end of the paper,based on the quantitative research on the changes of automobile consumption tax rate and automobile sales volume,summarizes and analyzes the functions and effects of different tax rates,and summarizes the problems existing in China’s automobile consumption tax by comparing with the automobile tax system of Japan and Germany.The reform of consumption tax is one of the important tasks of China’s fiscal and taxation system reform.It is hoped that through the systematic research and analysis of the automobile consumption tax policy in this paper,we can put forward more practical policy suggestions for China’s consumption tax reform,so that the consumption tax can better play its functions of compensating externalities,regulating income distribution and raising financial revenue in the automobile industry,and promote the coordinated development of residents’ automobile consumption and society.