上月闭幕的第十一届人大常委会第十七次会议初次审议了车船税法草案,并及时在网上公布广泛征求意见。在汽车保有量已愈8500万辆的今天,此法律草案一经公布立即引来热议。其议论内容可以归纳为以下几方面:其一为,“按排量征税有助于节能减排、合理消费和促进产业结构调整”。这是一个似是而非的说法。首先车船税是一项财产税,不是排量税,更不是环保税。在发动 The 17th meeting of the 11th NPC Standing Committee, which was closed on last month, first examined the draft tax code for travel on motor vehicles and ships and solicited broad opinions on the Internet in a timely manner. Today, as more than 85 million vehicles have been sold, the draft law immediately sparked a hot debate. The discussion content can be summarized as the following aspects: First, “tax by emission will help save energy and reduce emissions, rationalize consumption and promote industrial restructuring.” This is a plausible statement. First of all, travel tax is a property tax, not a displacement tax, but not a green tax. In the start