汽车消费税改革的思路探析  

Reform Strategy Analysis of Automobile Consumption Tax

作　　者：彭礼寿[1] 李昕璇[1] 

机构地区：[1]中南财经政法大学

出　　处：《上海汽车》2005年第12期7-9,共3页Shanghai Auto

摘　　要：比较了汽车消费税意见征求稿和老消费税的区别,提出新方案的不足之处,并建议将开征燃油税与消费税同步进行。最后,对开征燃油税的相关问题作了说明。The article compares the revised consumption tax consultation plan and the old one, and points out the shortcomings of the revised one. It is suggested that fuel taxation should be synchronously proceeded along with consumption tax. In the end, the relevant problems of fuel taxation are explained in the article.

关 键 词：消费税 汽车 研究 

分 类 号：F812.42[经济管理—财政学]