根据财政部、国家税务总局发出的通知,从2008年9月1日起,我国汽车消费税税率将作出调整,排气量在3·0升以上的乘用车税率上调。排气量在1·0升以下的乘用车税率下调。这种调整体现了税收政策对节能减排的关注,是利用税收杠杆调节人们消费心理和消费模式的一个有益尝试。汽车工 According to the notice issued by the Ministry of Finance and the State Administration of Taxation, starting from September 1, 2008, China’s automobile consumption tax rate will be adjusted, and the tax rate of passenger cars with the displacement over 3.0 liters will be raised. Passenger cars with displacement below 1.0 liters have been reduced. This adjustment reflects the tax policy concerns about energy conservation and emission reduction is a beneficial attempt to use tax leverage to adjust people’s consumption psychology and consumption patterns. Auto workers