浅谈《车船税法》草案  

Draft Law on Vehicle and Vessel Taxation

作　　者：马海珍[1] 

机构地区：[1]西安职业技术学院财政金融系,陕西西安710077

出　　处：《西安职业技术学院学报》2011年第1期93-96,共4页Research on Vocational Education in Xi'an Vocational and Technical College

摘　　要：从2010年10月25日提请全国人大常委会首次审议《车船税法》草案至今，对车船税的质疑声，一波接着一波，车船税草案的科学性、合理性、公平性均遭受质疑．《车船税法》草案的出台具有其高度的法治意义，且能调节社会财富，体现税负公平，体现了国家节能减排战略政策导向．针对普遍存在的争议问题提出了合理的建议．From October 25, China＇s draft vehicle tax bill was submitted to the National People＇s Congress （NPC） Standing Committee for deliberation, till now it has received extensive comments from the public wave after wave. Its scientificity, rationality and justice have been questioned. Regarding the comments from all walks of life, it is acknowledged in this paper that the draft＇s significance lies in ruling by law, in adjusting the social wealth, and in representing the national policy orientation of energy conservation and emission reduction.

关 键 词：车船税法 税收法定 税负公平 节能减排 

分 类 号：F812[经济管理—财政学]