2006年汽车消费税调整对我国汽车行业进出口贸易的影响
2006年汽车消费税调整对我国汽车行业进出口贸易的影响
摘 要
2006年4月1日，财政部、国家税务总局联合下发通知，对我国消费税的税目、税率及相关政策进行调整。从主要内容来看，这次政策调整主要突出了两个重点：一是促进环境保护和节约资源，二是合理引导消费和间接调节收入分配。调整消费税的初衷是提倡节约能源，促进技术进步，体现国家对小排量车的鼓励，同时限制大排量轿车和SUV的消费。
实施新的消费税调整政策后，为我国汽车行业带来新气象：商用车和乘用车市场呈现同步走高态势；汽车进口与出口同步高增长；包括销售增长率与利润增长率在内的汽车行业各项经济指标出现全面回升。虽然我国汽车行业的长期繁荣发展不能完全依赖国家政策调整，但我们应该看到2006年的这次汽车消费税调整更好地满足了税收对鼓励汽车节能的调节作用，强化了消费税对汽车消费的导向作用，也在相当程度上对于我国汽车行业进出口起到引导控制作用。
加入ＷＴＯ后，我国汽车工业将从现在国际大舞台边缘进一步推到舞台中心，中国汽车市场将成为世界汽车整体市场的一个重要部分。我国汽车企业应重视自身技术进步和自主创新能力提高 ，加快产品结构优化升级，促进汽车产品国际化，赢得中国汽车在国际进出口贸易中的无限生机！
关键词：消费税调整，能源节约，产业结构，汽车进出口
ABSTRACT
On the April 1st, The Ministry of Finance and the State Administration of Taxation jointly issued that consumption tax items, tax rates and related policy should be adjusted domestically. Judging from the main contents, the policy adjustment mainly highlights two keys: one is about to promote environmental protection and resource conservation, the other is to guide reasonable consumption and indirectly adjust income distribution.
In China, with increasing energy problem, new implementation of the consumption tax policy should better meet to encouraging saving energy function. Purpose of the new policy is to advocate energy saving and promote technological progress. It reflects national encouragement for small-engine cars and limitation to large displacement of cars and SUV consumption, strengthen the guiding role for car consumption, thus reflecting adjustment function for economics. Moreover, it plays guidance in China's automobile industry for import and export, to a considerable degree.
After China’s entry to the WTO, domestic automobile industry is pushed further to the center stage from international stage edge. China’s automotive market becomes world’s important part of the overall market. In addition, it is essential for China automobile enterprises to focus on their own technical progress and independent innovation ability. Thus accelerating the optimization and upgrading of product structure, promoting the product internationalization, and wining infinite vitality of China automobile in international trade!
Keywords: Consumption tax adjustment，Energy saving，The literary composition of festival of industry ，Import and export of Car industry
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