摘要
汽车消费税对于稳定我国财政收入和引导汽车产业节能减排发挥了积极作用。但在智能电动化背景下,基于燃油车设计的汽车消费税税制同产业发展要求不相适应,引发税源流失风险,引导调节作用也将弱化。本文在分析智能电动化对汽车消费税政策影响的基础上,从征收环节、税收范围、计税依据、收入分配、优惠政策等方面提出下阶段汽车消费税政策调整的目标和具体方案,推进汽车消费税政策同产业发展方向相一致,促进产业高质量发展。
The automobile consumption tax has played a positive role in stabilizing China's fiscal revenue and guiding the automotive industry in energy conservation and emission reduction.However,the present tax system is designed for fuel-powered vehicles.Under the background of intelligence and electrification,it is inconsistent with industrial development requirements,resulting in tax source erosion and weakening its regulatory function.This paper analyzes the impact of intelligence and electrification on automobile consumption tax policies and proposes objectives and specific measures for the next phase of policy adjustments,covering aspects such as collection mechanisms,tax scope,tax bases,revenue distribution,and preferential policies.These adjustments aim to align automobile consumption tax policies with industrial development directions and promote high-quality development of the industry.
作者
霍潞露
刘可歆
崔广楠
陈宜霖
Huo Lulu;Liu Kexin;Cui Guangnan;Chen Yilin(China Automotive Technology and Research Center Co.,Ltd.,Tianjin 300300)
关键词
智能电动化
汽车
消费税
intelligence and electrification
automobile
consumption tax
