Research On The Fiscal And Taxing Policy In Encouraging The Green Consumption Of Cars

In the background of low-carbon economy's development and green consumption's promotion, the issue of the green consumption of cars is considered particular important. For now, in modern civilization, as China's rapid economic development, people's living level has improved, and the cars have become an indispensable means of transport. However, the rapid increase of car tenure has brought a variety of environmental, energy, transportation problem; also exacerbate the problems of air pollution, energy crisis, security incidents, traffical congestion and so on. Today, vehicle exhaust has become the largest source of air pollution in city which seriously endanger human health, contribute to global warming and make the noise pollution increasingly serious; Compared with the rapid increase of car tenure, the period of road's design, investment and construction is quite long, road construction grows relatively slow, all above cannot adapt to the growth rate of car tenure, this maladjustment leads to a series of traffic problems and contradictions such as traffic congestion, finding parking spaces difficultly, increasing traffic accidents etc. there exists serious traffic congestion almost in all big cities; The explosive growth of car tenure causes the rapid growth of transport energy demand in China, transportation has become the second largest oil consuming areas only next to industry.The green consumption of cars requires considering the level of economic development and the carrying capacity of resources and environment. On the one hand, actively guiding the consumers to consider the transportation, energy, environmental issues, try to choose energy-efficient and non-toxic materials vehicles, reduce the consumption of large-displacement cars when buying cars, appropriately reduce the use of private cars, and choose green travel. On the other hand, from the producers'aspect, formulating strict technology standards and encouraging the production of green cars which are low fuel consumption, low emission and low noise.This paper is divided into six chapters:Chapter I:Introduction, mainly describing the background of this study, from the perspective of social sustainable development, analyzing the necessities of promoting the green consumption of cars, proposing the research significance and further elaborating domestic and foreign research situation, the contents of this study, the research methods and innovations and lacks of this study.Chapter II:The green consumption of cars and its financial theory analysis, to our current status as the starting point of car consumption, analyzing the pressure of environment, resources, traffic which current car's consumption leads to, pointing out the necessity of promoting the green consumption of cars. Then analyzing the mechanism that fiscal policy how to promote the green consumption of cars, on the base of externality theory, elaborating the theoretical basis of cars'green consumption after fully describes the content of the green consumption of cars.Chapter III:The operation situation of China's current fiscal policy promoting the green consumption of cars. Mainly introducing current fiscal policies which promote the green consumption of cars, and further pointing out the problems and aspects that need to be perfected.Chapter IV:The reference of foreign fiscal policy which encourage the green consumption of cars, introducing the fiscal policy which encourage the green consumption of cars of major automobile manufacturing countries (regions) in the world such as U.S., Japan, South Korea, EU and so on, summarizing their experiences which can be referred by our country.Chapter V:Fiscal policy recommendations which encourage the green consumption of cars, in China's specific conditions,, learning from international experience, further elaborating financial and tax policies which promote the green consumption of cars.In this paper, I use the methods of normative analysis and empirical analysis's combination, comparative analysis, theoretical analysis and application analysis's combination. The paper systematically analyze the content and necessity of the green consumption of cars for the first time, summarize and comb the current fiscal policy which are related to the green consumption of cars and put forward the policy and recommendations that encourage the green consumption of cars.Since I'm lack of theoretical foundation and practical experience, there still exist some shortcomings and problems which need further researching in this paper.The paper mainly uses the methods of normative research, while weakens the research in empirical aspects, besides, the some ideas and suggestions that I propose may be further refined.