A Study Of The Green Tax Policies On Promoting Energy Conservation And Environmental Protection Automobile Consumption

Since the reform and opening up, China’s economic construction has made great achievements in all aspects, such as resident income steadily increasing and consumer’s demand structure obviously changing so that automobile consumption has been one of the important symbols in residents’ consumption structure change. Especially in the past decade, China’s auto consumption sharply expanded. Auto sales increased more than10%every year and car PARC has exceeded one hundred million. The rapid development of the automotive industry has given strong driving force to China’s economy and become an important backbone industry in China.However, with the rapid development of the automobile industry, China is increasingly faced with great challenge from energy supply and environmental degradation. By the time of2012, China’s foreign oil interdependency has approached60%and automobile oil consumption has exceeded a third of the total oil consumption. Meanwhile vehicle exhaust is one of the important source of atmospheric pollutants. Being faced with the two challenges of energy supply shortage and environmental polluting, government vigorously is supposed to guide car consumption of energy conservation and environmental protection and enhance energy saving vehicles consumption proportion by means of macro-control. Tax policy as an important means of macroeconomic control relates to various stages of the consumption of energy-saving cars and is able to run through the automotive research and development and production processes. After the implementation of the tax policy, energy saving and environmental protection automobile consumption is gradually increasing in China, which indicates that tax policy plays a positive role in promoting energy conservation and environmental protection automobile consumption process. Whereas it can be seen from the sales data of present energy conservation and environmental protection automobile, its consumption still remains low. Compared with those developed countries, big gaps still exist especially the consumption of new energy vehicles are still in its infancy. In order to enhance the comparative advantages of consumption of energy-saving automobiles, the Chinese government should develop and implement a variety of related tax policies to promote energy conservation and environmental protection automobile consumption and give a full play to the role of "visible hand" to affect the market’s "invisible hand".Based on green tax and for the ultimate purpose of energy conservation and emission reduction, this thesis analyzes the current situation and problems of the various stages of the energy conservation and environmental protection automobile consumption in China and compares with the developed countries’tax policies of energy conservation and environmental protection automobile consumption such as Europe, America and Japan, and it further proposes suggestions on the tax policy of energy conservation and environmental protection automobile consumption in China.This thesis is to state the tax policy of energy conservation and environmental protection automobile consumption through six chapters and each chapter is organized as follows:Chapter one introduces the research background and significance of the study and demonstrates the significance of energy conservation and environmental protection automobile consumption. In this chapter, it also summarizes the related researches at home and abroad and indicates the deficiencies and innovations in this thesis.Chapter two focuses on the green tax theory and makes the relevant definitions and descriptions. This chapter mainly proves the necessity and importance of green tax in promoting energy conservation and environmental protection automobile consumption from three different perspectives. It discusses the role of green taxes in a market economy through externalities theory, Pigovian tax, double dividend hypothesis, and the scientific concept of scientific development and the circular economy theory.Chapter three analyzes the status quo of automobile production and sales of China’s energy conservation and environmental protection. This chapter starts with the analysis of total automobile production and sales and further analyzes proportional change of production and sales of energy conservation and environmental protection automobile. It also gives a detailed analysis of two energy saving and environmentally friendly cars production and marketing conditions such as small-displacement fuel-efficient cars and new energy vehicles.Chapter four highlights the necessity of promoting energy conservation and environmental protection automobile consumption and the problems of its tax policy in China. This chapter analyzes tax policy through three stages as marketing, purchasing and ownership and summarizes the deficiencies.Chapter five analyzes the tax policies adopted by the developed countries’tax policies of energy conservation and environmental protection automobile consumption such as Europe, America and Japan and presents the related tax implications combined with China’s actual situation.Chapter six comes up with tax policy on marketing, purchasing and ownership of energy conservation and environmental protection automobiles in China so as to increase consumption ratio for the purpose of automobile energy conservation and emission reduction.