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我国财政收入水平已不低,与机动车相关的税负已不轻,而环境保护并不是我国财政支出的重点。研究发现,开征机动车环境税在目前税制下会构成重复征税,同时又不能达到改善空气质量的目的,还会降低我国居民收入在国民收入分配中的比重,从而抑制居民消费和抵消积极财政政策效应,不利于我国经济的回升。如果为开征机动车环境税而刻意进行环境税费改革,则目前的国际经济环境还有所欠缺。因此,当前我国暂不宜开征机动车环境税。
The level of fiscal revenue in our country is no longer low, and the tax burden associated with motor vehicles is no longer low. Environmental protection is not the focus of our fiscal expenditure. The study found that the introduction of environmental taxes on motor vehicles in the current tax system will constitute a double taxation at the same time can not achieve the purpose of improving air quality, but also reduce the proportion of our national income in the distribution of national income, thereby inhibiting the consumption of residents and offsetting the proactive fiscal The policy effect is not conducive to the economic rebound in our country. If for the introduction of motor vehicle environmental taxes and deliberate environmental tax reform, the current international economic environment is still lacking. Therefore, the current our country should not be levied motor vehicle environmental tax temporarily.