Research On The Reform Of The Consumption Tax Of The Automobile Industry From The Perspective Of Energy Saving And Environmental Protection

The automobile industry is one of pillar industries which promoting China’s economic development. China’s automobile industry has achieved leapfrog development and gratifying results since entering twenty-first centuries. With the automobile industry is developing, the per capita of China disposable income is constantly increasing as well, the car is no longer as unattainable luxury. Moreover,the car ownership is also increasing. In 2014, the car ownership reached 140 million.The rapidly increase in car ownership reflects the rapid development of China’s automobile industry, the continuing increase in the level of economic development. However, it also brings some negative effects.During the driving process, the energy sources are mainly gasoline and diesel.The fuel will produce tail gas in the process of combustion.It is harmful to the environment.Meanwhile, the high amounts of car ownership will also intensified China’s energy shortage, which will influence the national energy security. At the same time, urban traffic congestion is increasing happen frequently.Consumption tax is the most effective means of taxation to guide consumer’s consumption behaviors.It could achieve the objectives of restraining the excessive growth of consumer demand and consumption structure adjustment. Nevertheless,due to the relevant tax settings in our country are still not perfect at present; it cannot adapt to the current demand of our country to build a resource conserving and a environment-friendly society.Therefore,this paper is aimed to analyze the reform of China’s automobile related consumption tax,and conclud some defects of the consumption tax:firstly,the basis which divided the tax level is not reasonable; Secondly, the process of taxation is not reasonable as well; thirdly, cars which uses gasoline and cars which uses diesel are not distinguish. In order to solve the problems above,this paper is also put forward the corresponding policies:building new comprehensive tax system which use the actual energy consumption and carbon emission criteria as theclassification at first; and then the tax items should distinguish the vehicles which uses gasoline or diesel to promote new energy-saving diesel cars; it should further improve the fuel tax rate as well; finally, the supporting measures also need consummated.