汽车消费税

本文采用Suits（1977）提出的Suits指数和洛伦兹曲线，首次估计和比较了中国汽车消费税和燃油税的累进性。

This paper uses Suits index and Lorenz curve proposed by Suits ( 1977 ) to explore the progressivity of consumption and fuel tax in the Chinese auto industry .

调整汽车消费税政策。

We adjusted policies for the sales tax on vehicle purchases .

汽车消费税改革的思路探析

Reform Strategy Analysis of Automobile Consumption Tax

首先，是说明了汽车消费税的改革内容和相关方面的变化；

Is reform contents and the variety of parties concerned which explains car consumption tax first ;

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

汽车消费税对不同排量汽车消费的调控效果呈现差异性，相对于中高排量的汽车而言，微型汽车的消费对消费税的变动不敏感。

Vehicle excise showing differences in the regulation effect of the different displacement car consumption , relative to the high displacement vehicles , the consumption of micro-car is not sensitive to changes of excise .

其中自主品牌和小排量车增幅很大，这主要是国家连续出台解除限小、调整汽车消费税和调整成品油价格等多项措施、鼓励发展小排量汽车所致。

Independent brand and little displacement car increasing degree very much loud among them , this whether country issue , relieve " whether limit little ", adjust car consumption tax and adjust readymade oil price multiple measures , encourage developing due to automobile with small output volumn continuously mainly .

当然HTF也从卡车轮胎、柴油以及与驾驶相关其他资源的相关税款（重要汽车配件消费税）中筹资，但是大部分的资金还是来源于汽油税。

And the HTF receives some revenue from taxes on truck tyres , diesel , and other driving-related sources , but most of its money comes from petrol taxes .

第三章的讨论以第二章的结论为出发点，结合我国汽车市场新消费税政策，讨论了新消费税政策对于我们汽车市场消费结构以及汽车生产厂商在发展策略上的影响。

Based on the conclusion of Chapter 2 , Chapter 3 discussed how the new sales tax policy in China would affect the Chinese automotive market and the oriental strategy of the auto manufactories .

排放量在3升至4升的汽车所征收的消费税由以前的15%提高到现在的25%。

Cars with engines between 3 and 4.1 litres will be taxed at 25 % , up from 15 % .

本章对汽车产品流转过程中主要相关税种进行介绍，并主要针对汽车消费税、燃油税、车辆购置税和车船税进行了较详细地分析。

This chapter introduces the taxes related to automotive products during the transfer process ; a more detailed analysis focuses on automobile consumption tax , fuel tax , vehicle purchase tax and travel tax . Tax policy evaluation is carried out in two parts .