汽车消费税改革应与燃油税出台紧密配合  

Vehicle Consumption Tax ought to be Closely Coordinated with the Introduction of the Fuel Oil Tax

作　　者：彭礼寿[1] 李昕璇[1] 

机构地区：[1]中南财经政法大学财税学院

出　　处：《国际石油经济》2005年第11期29-31,共3页International Petroleum Economics

摘　　要：汽车消费税和燃油税是汽车消费中的两大税种,它们之间是相互配合、相辅相成的关系。燃油税对汽车的存量和增量部分都可以发挥作用,但由于我国还没有开征燃油税,汽车消费税改革的效果也将大打折扣。开征燃油税有利于节约型经济的建设,有利于环境保护,有利于汽车行业的产品结构调整,有利于减少石油进口和保证国家的能源安全。目前油价居高不下正是推行燃油税的好时机。针对燃油税中各方利益关系的问题,政府可以明确燃油税是共享税,由各地国税部门征收,并确定中央与地方的分成比例;燃油税的征收应放在销售环节;征收燃油税要跳出补贴思路,充分发挥市场机制的调节作用;中央财政因燃油税而增加的税收收入,应作为因征收方式改变带来的地区之间资金来源发生转移的调剂。现实情况决定燃油税开征不宜再拖延,汽车消费税改革应与燃油税的出台紧密配合。The two major taxes charged for the use of a vehicle, autoconsumption and fuel oil taxes, are closely related to each other. Thefuel oil tax, as a long-term expenditure, is designed to compelconsumers to select cars of smaller displacement, and in turn induceautomakers to develop energy-efficient cars. But the absence of thefuel oil tax, however, hinders the unfolding of the auto consumptiontax reform in China. To establish a fuel oil tax contributes to shapinga more efficient economy, to helping the efforts for environmentalprotection, to speeding up the automotive redesign, and to reducingpetroleum importation, which improves national energy security. Thecurrent oil price spike represents an opportunity for the introductionof the tax. The government might, in light of the various interests ofall the parties concerned, make it clear that the fuel oil tax, as a sharedtax, will be collected by the local national taxation authorities and splitbetween the central and local governments at a pre-determined ratio;the fuel oil tax will be charged at the time when the cars are sold; themarket mechanism ought to be exploited for the tax collection; thecentral government's increased taxation income as a result of the fueloil tax, can be used to adjust the change in the sources of fundingamong different regions. The fuel oil tax ought to be collected withoutany delay, and be closely coordinated with the auto consumption tax.

关 键 词：汽车消费税 燃油税 政策研究 对策建议 

分 类 号：F812.42[经济管理—财政学]