“双碳”目标下我国车辆购置税和车船税的改革建议:国际经验与借鉴  

Some Suggestions on the Reform of Vehicle Purchase Tax and Vehicle and Vessel Tax under the Carbon Peaking and Carbon Neutrality Goals:International Experience and Reference

作　　者：陈旭东 鹿洪源 王培浩 CHEN Xudong;LU Hongyuan;WANG Peihao

机构地区：[1]天津财经大学财税与公共管理学院 [2]上海财经大学金融学院

出　　处：《税务研究》2023年第5期99-105,共7页

基　　金：国家税务总局青岛市即墨区税务局研究项目“构建我国低碳绿色税收体系的国际比较研究”(项目编号:HX22-010);中汽数据有限公司研究项目“碳税征收方案及对汽车企业的影响研究”(项目编号:HX21-061)的阶段性研究成果。

摘　　要：为实现“碳达峰碳中和”目标,我国需要对汽车行业这一碳排放明显较高的领域采取更有力的碳减排措施。典型国家绿色低碳的机动车税制和相关税种呈现出融入型改革方式、税率分阶段调整、一次性征收与周期性征收相结合、以碳排放量为计税依据、坚持税收中性原则等特点。基于国际经验和国内税制改革现实,对车辆购置税和车船税进行调整是绿色低碳目标下我国机动车税制改革的应有之意,在改革过程中需要考虑与相关税种的衔接、公众接受程度、收入分配与使用以及新能源汽车配套措施等问题。In order to achieve the goals of"carbon peaking and carbon neutrality",China needs to take more effective measures to reduce carbon emissions in the automotive industry,which is a sector with significantly higher carbon emissions.The green and low-carbon motor vehicle tax system and related taxes in typical countries are characterized by an integrated reform approach,phased adjustment of tax rates,a combination of one-time and periodic levies,use of carbon emissions as the basis for taxation,and adherence to the principle of tax neutrality.Based on the international experience and the actual tax reform at home,the adjustment of vehicle purchase tax and vehicle and vessel tax is the proper intention of China's motor vehicle tax system reform under the green and low-carbon goal.It is necessary to consider the convergence with related taxes,public acceptance,income distribution and use,and supporting measures for new energy vehicles in the process of reforming.

关 键 词：碳达峰 碳中和 车辆购置税 车船税 税制改革 

分 类 号：X322[环境科学与工程—环境工程] F812.42[经济管理—财政学] F426.471