小汽车消费税的消费效应实证研究

发布时间：2018-09-11 19:33

【摘要】：随着国民经济的快速发展和人们生活水平的不断提高,人们对小汽车的需求也在不断增加。近年来,我国的民用汽车拥有量不断提高,截至2015年已达到了16284.45万辆,相比1994年的941.95万辆,约增加了十六倍,由此可看出我国社会经济发展迅速。(1)但是经济高速发展的背后也出现了一些问题,2016年初环境保护部发布了《2015年中国机动车污染防治年报》,显示“我国已连续六年成为世界机动车产销第一大国,机动车污染已成为我国空气污染的重要来源[1]”。目前小汽车的燃料绝大部分还是以汽油、柴油为主,然而以汽油、柴油为燃料的汽车尾气中含有大量一氧化碳、碳氢化合物、氮氧化合物、二氧化硫、烟尘微粒等污染物,会对环境造成严重危害。我国早已是石油进口大国,能源短缺问题已日益突出,小汽车的高保有量不但会加重我国的能源短缺问题,而且还会加重我国的城市交通拥堵问题。随着雾霾天气的加重,更多人开始关注小汽车的消费问题。如何改善小汽车的消费,从而保护大气环境,成为人们关注的焦点。消费税作为引导消费者消费行为的政策调控手段之一,具有调节消费需求和调整消费结构的目的。但由于我国目前相关税制的设置还不完善,难以与当前绿色发展的社会发展方式完全匹配。为此,本文研究小汽车消费税的消费效应,以期为进一步完善小汽车消费税提供依据。小汽车消费税能否发挥调节小汽车消费的作用,以及如何完善小汽车消费税,使之更好地发挥引导小汽车消费的作用,从而保护大气环境,这是本文的关键。本文在理论分析的基础上,运用我国经验数据,实证检验小汽车消费税对小汽车消费的影响。实证结果表明,小汽车消费税政策的调整在短期内对小汽车消费具有显著影响,但是从长期来看影响越来越弱。在实证分析的基础上,结合我国消费税政策现状,剖析了我国当前小汽车消费税问题。目前我国小汽车消费税主要存在征收环节不合理、以排量划分税率影响小汽车消费税的政策效果、缺乏相应的配套措施等问题。依据小汽车消费税存在问题,本文从完善小汽车消费税的征收环节、优化税率等方面提出了政策建议。
[Abstract]:With the rapid development of national economy and the improvement of people's living standard, people's demand for cars is also increasing. In recent years, the number of civilian vehicles in China has been increasing, reaching 162.8445 million by 2015, an increase of about 16 times compared with 9.4195 million in 1994. From this, we can see that China's social and economic development is rapid. (1) but there are also some problems behind the rapid economic development. In early 2016, the Ministry of Environmental Protection issued the China Motor vehicle pollution Prevention Annual report 2015, which shows that "China has been for six years in a row." To become the world's largest motor vehicle production and marketing country, Motor vehicle pollution has become an important source of air pollution in China [1] ". At present, most of the fuel used in cars is gasoline and diesel fuel. However, the exhaust gas from cars fueled by gasoline and diesel contains a large amount of pollutants such as carbon monoxide, hydrocarbons, nitrogen oxides, sulphur dioxide, soot particles, and so on. It can do serious harm to the environment. China has long been a big oil importing country, and the problem of energy shortage has become increasingly prominent. The high quantity of cars will not only aggravate the problem of energy shortage in China, but also aggravate the problem of urban traffic congestion in China. As haze weather intensifies, more people begin to pay attention to the consumption of cars. How to improve the consumption of cars so as to protect the atmospheric environment has become the focus of attention. Consumption tax, as one of the means of policy regulation to guide consumer consumption behavior, has the purpose of regulating consumption demand and adjusting consumption structure. However, it is difficult to match the current social development mode of green development due to the imperfect establishment of the relevant tax system in our country. Therefore, this paper studies the consumption effect of car consumption tax in order to provide basis for further improvement of car consumption tax. Whether the car consumption tax can play the role of regulating car consumption, and how to improve the car consumption tax, so as to better play the role of guiding car consumption, thereby protecting the atmospheric environment, which is the key of this paper. On the basis of theoretical analysis, this paper empirically tests the influence of car consumption tax on car consumption by using the empirical data of our country. The empirical results show that the adjustment of car consumption tax policy has a significant impact on car consumption in the short term, but in the long run, the impact is becoming weaker and weaker. On the basis of empirical analysis and combined with the current situation of China's consumption tax policy, this paper analyzes the current problem of car consumption tax in China. At present, there are some problems in the tax collection of cars in China, such as unreasonable tax collection, the policy effect of car consumption tax is influenced by the tax rate of emission, and the corresponding supporting measures are lacking, etc. According to the problems existing in the car consumption tax, this paper puts forward some policy suggestions from the aspects of perfecting the collection link of the car consumption tax and optimizing the tax rate.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F812.42

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