近年我国汽车进口环节税政演变及政策建议

为进一步改进和加强对进口汽车的管理,规范汽车进口秩序,进而带动国内汽车产业的健康发展,文章在广泛收集资料的基础上,采用专家咨询和比较分析等方法,详细介绍了近年我国汽车进口环节税收政策的变化情况,并总结了国外汽车进口环节税收政策的特点。研究表明,目前我国汽车进口环节税收政策已成为政府部门调节汽车产品进口数量和结构的重要手段。但与其他国家,特别是汽车工业发达国家相比,仍存在一些问题。文章在此基础上提出相关政策调整建议,为政府提供决策依据和参考。

Recent Transformation of Tax Policies about Vehicle Import in China and Policies Suggestions

In order to further improve and strengthen the management of import vehicles,regulate the vehicle import order,and stimulate the healthy development of the domestic automobile industry,this paper introduces recent transformation of tax policies about vehicle import in China and summarizes the characters of tax policies about vehicle import in other countries.And the paper is based on collecting information,consulting experts and analyse with comparison.At present,the tax policies about vehicle import have b...