毕业论文设计汽车税费对汽车消费的影响——合理提高税费有利于小排量汽车的发展.doc

汽车税费对汽车消费的影响 ——合理提高税费有利于小排量汽车的发展 摘 要 尽管轿车进入我国家庭已经不再是梦，但毕竟我国踏上市场经济体制的轨道还不久，产品经济旧的管理体制及传统观念，如供给限制、轿车税费、公车制度、消费信贷等成为我国轿车进入家庭的主要障碍。通过对新消费税实施后汽车价格变动的分析发现：大排量汽车价格和小排量汽车价格随着消费税率的变动发生了相应调整，但由于不同消费群体的需求弹性存在差异，新消费税对汽车消费和生产的引导作用表现出一定的局限性，相关部门应考虑在技术改进、燃油税征收等方面出台相应的配套政策。 关键词 新消费税；汽车价格；消费行为The automobile taxes and fees the influence which expends to the automobile ——Reasonable increase in taxes is conducive to the development of low-emission vehicles Abstract Although the cars into my home is no longer a dream, but after all of Chinas market economy system set foot on the track not long ago, the product of economic management system and the old traditional concepts, such as supply constraints, car tax, bus systems, consumer credit, and so become China cars to enter the main obstacle to the family. Adoption of the new consumption tax changes in car prices after the implementation of the analysis found: large displacement and small displacement car prices car prices as consumption tax rate adjusted changes have taken place, but because of the elasticity of demand of different consumer groups are different, the new consumption tax on cars the guiding role of consumption and production, show some limitations, The relevant departments should take into account improvements in technology, fuel tax collection and so the corresponding supporting policies promulgated Key words new consumption tax; car prices; consumer behavior 目 录 摘要……………………………………………………………………………………1 关键词…………………………………………………………………………………1 Abstract………………………………………………………………………………2 Key words ……………………………………………………………………………2 前言……………………………………………………………………………………4 1、我国现阶段的税费状况……………………………………………………………4 1．税费概述……………………………………………………………………………4 1.1.1新消费税政策的出台背景…………………………………………………… 4 1.1.2新消费税政策预期作用……………………………………………………… 4 1.2新汽车消费税与2006年实施的汽车消费税对比………………………………4 2、汽车消费税税率提高的原因分析…………………………………………………5 2.1应对全球及我国日益严峻的能源危机………………………………………… 5 2.2促进汽车市场的健康发展的需要……………………………………………… 5 2.3对2006年汽车消费税的改进……………………………………………………5 3、汽车消费税对我国汽车消费市场的影响………………………………………