车船税法律问题研究——以乘用车为重点.doc

独创性声明本人声明所呈交的学位论文是本人在导师指导下进行的研究工作和取得的研究成果,除了文中特别加以标注和致谢之处外,论文中不包含其他人已经发表或撰写过的研究成果,也不包含获得 西南政法大学 或其他教育机构的学位或证书而使用过的材料与我一同工作的同志对本研究所做的任何贡献均已在论文中作了明确的说明并表示了谢意28 / 28.学位论文作者签名：签字日期：年月日.学位论文版权使用授权书本学位论文作者完全了解 西南政法大学 有关保留、使用学位论文的规定特授权 西南政法大学 可以将学位论文的全部或部分内容编入有关数据库进行检索,并采用影印、缩印或扫描等复制手段保存、汇编以供查阅和借阅同意学校向国家有关部门或机构送交论文的复印件和电子文档〔保密的学位论文在解密后适用本授权说明.学位论文作者签名：导师签名：.签字日期：年月日签字日期：年月日.法 律 硕 士 专 业 学 位 论 文车船税法律问题研究--以乘用车为重点Legal Problems of the Travel Tax- - Focus on Passenger Cars.作 者 姓 名：指 导 教 师：李 兴 华张怡 教授.西南政法大学.Southwest University of Political Science and Law.内容摘要在税收法治化的过程中,车船税的法律渊源由条例上升为法律,并已在我国开始实施。

然而,车船税法中依然存在不少法律问题,特别是有关乘用车的车船税法律问题尤为突出本文将以乘用车为重点,围绕乘用车车船税法律问题展开论述本文的写作思路是,从制度概念入手为全文的展开提供写作背景,接着对法律制度存在的问题进行论述与分析,介绍国外相关法律制度为完善制度提供借鉴之处,最终提出完善法律制度的建议本文从总体上分为四个部分：第一部分：乘用车的车船税法律制度概述本部分主要内容：介绍了车船税是指,以车辆、船舶为征税对象,对其拥有或管理人征收的一种财产税；讲述了乘用车是指载客人数在 9 人〔含以下的汽车,车船税法中对其采取按照排气量分档计税；与此同时,在本部分内容中也对,乘用车、车船税法律制度的发展历程进行了介绍写作该部分的目的在于,为下文法律问题的展开以及制度完善建议的提出做铺垫第二部分：乘用车的车船税规定存在的问题及分析本部分主要内容：法律规则中,混淆了"排气量"与"排放量"的概念关系,反映出立法上的漏洞车辆购置税与车船税有关小排量乘用车的标准不衔接,这将损害当事人的信赖利益对乘用车按排气量征收车船税违背了财产税应当按价值计税的原则从税收效率的原则看,价值悬殊的内外资品牌之间计征相同的车船税,不利于国内汽车行业的发展；立法者认为按对乘用车按价值征税将有损税收行政效率,这一论点值得商榷。

从税收公平的原则看,相同价值乘用车会因排气量不同计征不同车船税；拥有相同排气量而使用频率不同的乘用车计征相同的税；对公车及电动车实行税收减免而普通私车不减免,这些规则实质上有违税收公平原则本部分的论述存在的法律问题及分析,主要是为后文的完善指明地方第三部分：国外乘用车的车船税法律制度借鉴本部分主要内容：对于汽车保有环节的计税依据,介绍了美国按车辆价值的递减逐年降低车船税；英国主要按照二氧化碳排放量征税；俄罗斯按车型、功率不同分别征税；印度与巴西按照市场价值征税对于税收减免规则,各国鲜有对公车的税收减免,其他税收减免规则也是严格限制本部分用比较法的研究方法,介绍国外有关保有乘用车环节税收法律制度,是为完善我国相应.法律制度提供制度借鉴第四部分：我国乘用车车船税法律制度的完善本部分主要完善建议：乘用车车船税立法应当区分"排气量"与"排放量"；统一车辆购置税与车船税法律规则中有关小排量车的标准；对于乘用车主要应当按照财产价值计税；将车船税"节能环保"的责任改由燃油税来承担；减少公车免税的范围、细化节能车的法律规则本部分是基于前文法律制度介绍、法律问题论述及国外法律制度借鉴的基础上,对我国车船税法律制度中有关乘用车的法律问题,提出的完善建议。

关键词：车船税；乘用车；法律问题；制度完善.AbstractIn the process of tax law, the legal origin of the travel tax rose by Ordinance for thelegal and has been implemented in our country. Travel tax law, however, still there are manylegal issues, especially passenger cars travel tax laws are more prominent. This paper willfocus on passenger cars for the legal issues discussed around the passenger car travel tax. Thewriting of this article idea is to start from the system concept for the full text of thecommencement of the background, and then carried about and analysis of the problems of thelegal system, introduction of foreign legal system and learn from to improve the system, andultimately put forward the proposal to improve the legal system .This article is divided into four parts in general：Part I: An overview of the travel tax system for passenger cars. The main content of thispart: the travel tax, levied on vehicles, ships, owned or managers imposed a property tax;about the passenger car refers to the number of passengers in nine people thefollowing car, the travel tax laws to take the file the tax in accordance with the displacementpoints; At the same time, in this part right, passenger cars, the course of development of thelegal system of the travel tax introduced. Writing the part of the purpose of laying thegroundwork for the perfect proposal put forward below the commencement of the legal issuesand institutional.Part II: Problems and analysis of passenger car travel tax requirements. The maincontent of this part: Rule of Law, the confuse the concept of "displacement" and "emissions"relationship, reflecting the legislative loopholes. Vehicle purchase tax and travel tax onvehicles with small displacement standard does not converge, it will harm the interests of thetrust of the parties. Contrary to the principle that property taxes should be the value of tax onpassenger cars travel tax imposed by displacement. From the principle of tax efficiency, thetaxable value of disparity between domestic and foreign brands of the same travel tax, is notconducive to the development of the domestic auto industry; legislators think that the value oftax on passenger cars would be detrimental to the efficiency of tax administration, which anargument is questionable. From the principle of tax fairness, the same value of passenger cars.due to displacement of different taxable travel tax; have the same displacement, the frequencyof different passenger cars levied the same tax; tax relief on the bus and electric vehiclesordinary private car is not relief, these rules are essentially contrary to the principle of taxfairness. This section discusses the existing legal issues and analysis for later perfect specifiedplaces.Part III: The legal system of foreign travel tax of passenger cars reference. The maincontent of this part: the part of the tax basis of car ownership, vehicle value decreasing yearby year to reduce the travel tax; United Kingdom taxation in accordance with the carbondioxide emissions; separate taxation of Russ。