The Research Of Tax Policies To Control Traffic Pollution

With the economic development of China, the number of motor vehicles has been increasing, and by 2013 this number has reached 232 million. However, along with the increase of the number of motor vehicles, traffic pollution becomes one of the main causes of the hazy weather. As one of tools of adjusting consumption, consumption tax plays a significant role in guiding people’s consumption. Therefore, improving the consumption tax policies which is related to the traffic pollution and fully making use of its adjusting function is practically significant to deal with traffic pollution and the hazy weather.This paper, on the basis of theoretical analysis, and according to the status quo of traffic pollution and the consumption policy, puts forward suggestions to perfect the consumption tax in our country. Four parts will be mainly included: firstly, the theoretical analysis. Using economics theory, this paper analyzes the role of consumption tax in correcting the external economic effect, and also analyzes the mechanism of consumption tax in controlling traffic pollution. Secondly, the status quo of traffic pollution and the necessity of controlling it. Using the real data, the paper contrastively analyzes the main traffic pollutants and their distribution in different motor vehicles or fuels and then puts forward the necessity of controlling traffic pollution. And also about the relevant traffic pollution present situation and existing problems of tax policy, the paper mainly analyzes the current car consumption tax, refined oil consumption tax and motorcycles consumption tax and other relevant policies, and their existing problems. Finally, the recommendations for the consumption tax policy. According to our country’s traffic pollution status quo and the current consumption tax policy, this paper puts forward recommendations for controlling the traffic pollution.