Research On The Tax Legal System Of Automobile Consumption In China

In the USA subprime lending crisis triggered global economic decline under the influence of all countries, in an effort to stimulate consumption, seeking economic growth, this one in China, auto, leading to the important link of the economic recovery. How to promote the consumption, and ensure the development of community coordinated with the energy and the environment, it becomes the focus of governments all of the world. Although auto consumption methods and ways, but from the policy level, using the tax law system to adjust, is undoubtedly the most effective and norms. Finance and tax law as the macro-control law is an important part in ensuring and promoting rational, active consumption of automobile plays an indispensable role. So-called automobile consumption tax law system, it is to point to in automobile production, sales, maintain and use process, adjust the automobile consumption has a significant effect on the relationship between the various tax laws.In recent years, in order to guide the automobile consumption in China, many of the automobile consumption tax law system has adjusted from different angles, and to improve the automobile consumption environment, stimulate consumption, promote the development of automobile industry plays a positive role. But the current system of automobile consumption tax law is still exists many defects and deficiencies, not only in the growth of consumption car pulled the role of the imbalance, and how to guide automobile reasonable consumption, promote social fair and reasonable redistribution, automobile industry economy and environmental protection, energy saving etc, coordinated development of security and not adjust action. Therefore, how to further improve the legal system of automobile consumption tax, car reasonable consumption, ensure worth researching.From the following four aspects of the region economy coordinated development of finance and tax law guarantee is studied. The first part of the "auto general analysis of the legal system of tax".In this part, mainly from the legal Angle of automobile consumption tax is analyzed the connotation of legal system, further outline of automobile consumption tax law system. The automobile consumption tax law system for use in automobile consumption tax means to promote provides legal protection of important significance. The second part of the "foreign automobile consumption tax law system and the reference to China. Through to the United States, Japan, Europe and other countries automobile consumption tax legal system research and comparison, foreign tax law system of automobile consumption of beneficial experience and our enlightenment, mainly has:the legal system of tax and effective, with clear, common implement fuel taxes, energy conservation and environmental protection, etc. The third part of the current tax law system of automobile consumption comments." This part of the main introduces current consumption tax laws, tax system status about its legislation, tax revenue management system elements, etc, in charge of car of the scale and the reasons are deeply. On this basis, from the macroscopic and microscopic perspectives, analyses existing automobile consumption tax law system existing prominent problems. The fourth part of "China automobile consumption tax law system perfect". In this paper a perfect legal system in China's automobile consumption tax should follow the principles. Perfecting the legal system of automobile consumption tax should adhere to the principles of fairness, legal principle, promote industry development principles and gradual principle. Finally, based on the four principles,combined with all relevant law, puts forward the shortcomings of the legal system of automobile consumption tax improvement.