《浅析车船税立法》.pdfVIP

成 绩 研究生姓名 评卷人 学 号 大学公共管理硕士 （MPA） 课程论文 《浅析车船税立法》 专 业： 公共管理 课程名称： 政府经济管理 课程类别： 必修课 任课教师： 开课时间： 2010 年 10 月 大学 MPA 教育中心 浅析车船税立法 【摘要】近日，车船税法草案已向社会公布，但究竟是“调节财 富分配”还是“加税”？应该按价值征税还是按排气量征税？分 档征税究竟能不能促进节能减排？社会各界围绕车船税法草案 的几个焦点问题展开激烈讨论。虽然仁者见仁智者见智，但争论 的焦点不外乎受益者是谁，及其7个梯度的合理性等等，不过车 船税草案也反衬了几个亮点问题，例如由暂行条例上升为法律； 拟扩大征税范围，不登记车船也纳税；排气量拟为乘用车计税依 据；1.6升以上乘用车税负将调高；新能源汽车有望减免税等， 为此，笔者将对以上这些争论和亮点进行浅析。不过由于知识水 平有限，不足和错误之处还望老师指教。 【关键词】 税收 车船税 立法 【Abstract 】recently, cruise tax (draft) already made public, but what exactly is adjust the distribution of wealth or plus tax? Should by value tax levy still press receiver-is? Divide class tax would ever be promote energy conservation and emission reduction? Social circles around cruise tax (draft) several focal point question waging fierce discussion. Although has different views, but debate who is simply the beneficiaries, and seven gradient rationality, etc, but also 1 structuring several draft car window problems, such as the provisional regulations for law; rise To expand levy limits, no registration vans also pay taxes; A receiver-is fitting for passenger cars plan tax basis; More than 1.6 liters car tax will be raised by, New energy vehicles is expected to tax reductions or exemptions etc, for this, the author will argue for these highlights and bai. But because the knowledge level