Analysis Of Environmental Protection Effect Of Consumption Tax On Cars

With the continuous improvement of people’s income level,car consumption has become an important part of residents’ consumption,and car consumption has gradually changed from luxury to daily necessities.As a consumer product,cars not only provide convenience for people’s life,but also cause some negative effects on the environment.For example,there are a lot of chemical substances in automobile exhaust that have negative effects on the environment.Taxing cars will inevitably have an impact on people’s lives.The increase in production and sales will put pressure on air pollution.Consumption tax on cars,as one of the subitems with high consumption tax revenue in China,has the advantages of correcting negative externalities,guiding consumption choice and promoting environmental protection.Cars account for about 10%of the total subhead of the excise tax.Due to the presence of highly polluting chemical substances in automobile exhaust,the annual growth of automobile production and sales has led to a high amount of environmental pollution,which has become one of the important causes of environmental deterioration.With the increasing production and sales of small cars and the development of social economy,global pollution has become increasingly serious,and environmental protection has become an important topic of universal concern in the world.Therefore,many countries regulate the production and sales of cars by taxing them,so as to achieve the goal of protecting the environment.Therefore,when making tax policies,we should not only consider the environmental protection,but also the burden on consumers.In recent years,China’s consumption tax on cars has gone through three major reforms,mainly to increase the tax burden on large displacement cars and super luxury cars,in order to guide consumers to choose cars,encourage people to choose small displacement cars,and curb the consumption of large displacement cars.However,every adjustment of the consumption tax on cars will arouse people’s great concern,whether the adjustment can achieve the expected effect,whether each adjustment has enough theoretical support,and whether it can play a good role of the consumption tax on cars to protect the environment.All of these need to empirically examine th e impact of car consumption tax on environmental protection.China has raised the consumption tax rate on cars several times.Each adjustment has aroused people’s great concern,whether the adjustment can achieve the desired effect,whether each adjustment has enough theoretical support,whether it can play a good role of car consumption tax to protect the environment.All these require empirical test of the impact of car consumption tax on environmental protection.Based on the theory of car consumption tax,on the basis of research achievements at home and abroad to absorb and draw lessons from,through data analysis of the current situation of our country car consumption and environment pollution,through the empirical analysis of car consumption tax’s influence on environmental protection,for the car consumption tax policy reform to provide practical and theoretical basis,is of positive theoretical and realistic significance.On the basis of theoretical analysis,by constructing mathematical model and using empirical data,this paper empirically analyzes the impact of consumption tax on environmental protection.On this basis,combined with the actual situation of our country,this paper points out the problems existing in the current consumption tax on cars in our country,and puts forward some Suggestions to improve the consumption tax on cars in our country.This paper mainly consists of five parts,which are as follows:Based on the theory of car consumption tax and its taxation,this paper makes an in-depth study on car consumption tax and its effect on environmental protection by combining the characteristics of car consumption tax items.Conclusion includes the following two aspects:(1)the environmental protection effect of the car consumption tax in China empirical analysis shows that the environment pollution total amount and total car sales,mini car sales,small car sales volume,high total car sales,negatively related to the investment of pollution control,environment pollution total amount and intermediate car sales volume,total sales of luxury cars,technical level is relevant.(2)the total sales volume of intermediate cars,the total sales volume of advanced cars,the investment in environmental pollution control,and the technical level have obvious influences on the total amount of environmental pollution.This paper mainly consists of five parts,and the structure is as follows:The first part is introduction.In this part,the background and significance of the research are firstly introduced,and then the results of the current research are obtained by sorting out and analyzing relevant literatures at home and abroad,laying a foundation for the research of this paper.Finally,the research content and methods,as well as the innovation and shortcomings of this paper are summarized.The second part is the theoretical analysis of environmental protection effect of car consumption tax.This part first elaborated the concept of car consumption tax and environmental protection,and then analyzed the theoretical basis and mechanism of car consumption tax’s influence on environmental protection,laying a theoretical foundation for the following empirical research.The third part,our country car consumption tax environmental protection effect present situation analysis.This part firstly analyzes the current situation of the development of consumption tax on cars.Through the production and sales of cars in different tax items,it is concluded that the total amount of cars,especially passenger cars,is large,which may cause a certain degree of impact on environmental pollution.Then it introduces the status quo of environmental protection effect of car consumption tax,and analyzes that the car consumption tax has a certain effect on environmental protection.The fourth part,empirical analysis of environmental protection policy effect of consumption tax on cars.Through the environmental protection of cars,combined with the data over the years,through the introduction of selected variables,data,sources,models,through the empirical analysis of the car consumption tax environmental protection effect,draw a conclusion.The fifth part,consummation our country car consumption tax policy suggestion.Based on the current situation of the above analysis and empirical analysis,from the tax,tax rate,as well as technical level,in order to reduce environmental pollutants,and optimize the car consumption tax policy of our country put forward reasonable Suggestions:(1)to move down the car consumption tax link to retail link(2)to differentiate rate levels of standards;(3)give tax incentives to cars with high technical level.