车船税法律问题分析——以乘用车为重点-analysis on legal issues of travel tax —— focus on passenger cars.docx

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 Abstract In the process of tax law, the legal origin of the travel tax rose by Ordinance for the legal and has been implemented in our country. Travel tax law, however, still there are many legal issues, especially passenger cars travel tax laws are more prominent. This paper will focus on passenger cars for the legal issues discussed around the passenger car travel tax. The writing of this article idea is to start from the system concept for the full text of the commencement of the background, and then carried about and analysis of the problems of the legal system, introduction of foreign legal system and learn from to improve the system, and ultimately 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 this part: 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 (including) the following car, the travel tax laws to take the file the tax in accordance with the displacement points; At the same time, in this part right, passenger cars, the course of development of the legal system of the travel tax introduced. Writing the part of the purpose of laying the groundwork for the perfect proposal put forward below the commencement of the legal issues and institutional. Part II: Problems and analysis of passenger car travel tax requirements. The main content 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 on vehicles with small displacement standard does not converge,