| As the Chinese economy enters a new era of high quality and people’s living standards continue to improve,China has embarked on a new journey to fully build a modern socialist country.Expanding domestic demand has become a key measure to promote development and steady growth.Developing the real economy will help meet China’s rising consumer demand,according to the report of the Party’s 20 th National Congress.As an important strategic and pillar industry of the national economy,the automobile industry is an important area for "stabilizing growth and promoting consumption".The improvement of automobile consumption will also drive up the consumption growth rate and accelerate the economic recovery.Existing studies have investigated the impact of tax salience on residents’ consumption behavior and confirmed the effectiveness of tax salience,which has not been involved in the field of residents’ automobile consumption.In order to better promote residents’ automobile consumption to become the important grasp of "stable growth",it is urgent to study the impact of tax prominence on residents’ automobile consumption behavior.Based on the theory of tax salience and consumption behavior,this paper explains the theoretical basis of the impact of tax salience on residents’ automobile consumption behavior,and puts forward the corresponding research hypothesis.On this basis,the individual income tax and car consumption tax are selected to carry out an empirical analysis of tax salience.The results show that high tax salience has a significant inhibitory effect on residents’ automobile consumption behavior,while low tax salience has no significant effect on residents’ automobile consumption behavior.Further research shows that tax salience affects residents’ automobile consumption behavior through residents’ actual income level.Heterogeneity analysis shows that in terms of education level,both high tax salience and low tax salience have significant negative effects on automobile consumption behavior of residents with high education level.From the aspect of income level,low tax salience will not have a significant impact on residents’ automobile consumption behavior.High tax salience will significantly inhibit the automobile consumption demand of high-income residents,while high tax salience will significantly promote the automobile consumption demand of low-income residents.Based on the above conclusions,the following policy recommendations are put forward: first,scientifically optimize the deduction standard;Second,move back the taxation link,improve the degree of significance;Third,the adoption of out-of-price tax,tax fully prominent;Fourth,popularize the basic knowledge of taxation,so that "everyone knows something about taxation";Fifth,optimize tax perception and achieve "everyone is equal before tax law". |
