Study On Vehicle Environmental Tax

Data shows that the output and sales of motor vehicles in China rank first in the world,with an average annual increase of 14 million vehicles.By the end of March 2017,the number of motor vehicles(including motorcycles)in China had exceeded 300 million.Along with the rapid increase in the number of reserves,not only the increasing air pollution caused by car exhaust,but also the problem of vehicle noise and the occupation of roads,floors,and parking lots during driving and parking,the problem of access barriers,and the problem of squeezing of living space gradually emerged.Energy security problems,traffic congestion on roads and streets,and lack of public space in cities are all related to the dramatic increase in motor vehicles.The purchase and consumption of motor vehicles is an important part of the economic growth of our country.It is difficult for the command-controlled environmental policy tools to adapt to the current consumer market of motor vehicles.With regard to motor vehicles,at present,China only collects vehicle purchase tax,consumption tax,and vehicle tax,and the taxpayer is the owner of the motor vehicle.The pollution,noise,congestion,and space congestion caused by the use of motor vehicles have not yet been addressed by tax laws because they have not attracted enough attention.If we do not take into account the problem of space occupancy and environmental load in vehicles,and do not tax manufacturers,importers,and motor vehicle users,it is not conducive to the simultaneous development of the economy and the environment and society,and it is not conducive to the improvement of the quality of life and well-being of the people.Through the establishment of a perfect environmental tax system,the use of tax levers to rationally intervene in the automotive market,through the regulation of vehicle production,management,purchase and use,to guide people to change the mode of transportation and lifestyle,the choice of green consumption and environmental travel is very necessary.This paper starts with the discussion of the environmental tax system of motor vehicles and puts forward the legal concept of introducing environmental tax for motor vehicles.