论我国低碳汽车税制的构建

随着《京都议定书》的生效、巴厘岛路线图的确定以及哥本哈根会议的举行,节能与减排问题成为全世界关注的焦点。世界各国承诺的减排目标最终要由市场主体和各个产业来实现,作为支柱的汽车产业亦责无旁贷。通过以排污税代替排污费、修订汽车消费税、开征二氧化碳税、取消或降低车辆购置税及改革燃油税等手段,可以建立我国的低碳汽车税制。

On the Establishment of Low Carbon Automobile Tax System in China

After the entry into force of the Kyoto Protocol, the adoption of Bali Road Map and the holding of Climate Conference in Copenhagen, energy-saving and emission-reduction have become the focus of the whole world. Every country promises to reduce emission. Market entity and every industry have the responsibility to realize reduction goal, so does the pillar industry-automobile industry. It is suggested that emission fee should replaced by emission tax and automobile consumption tax should be revised. It is al...