汽车行业税收问题研究

【作者】 崔健；

【导师】 吴旭东；

【作者基本信息】 东北财经大学 ， 财政学， 2003， 硕士

【摘要】 汽车制造现在已成为一个国家工业生产能力和科学技术水平的综合象征，带动着钢铁、机械、电子、橡胶、玻璃、化工、石油等许多行业的发展。汽车复杂性高、综合性强、产业链长，几乎波及所有的加工业和服务业，其带动效应大，汽车工业可给上下游相关产业带来2.5倍以上的波及效应。汽车工业发展对经济发展起带头作用，因此，发展汽车工业特别是发展轿车工业是强国必由之路。 税收是国家组织财政收入的主要手段，通过增减纳税主体的所得和财产，来调控国民经济的有序运行。税率高低、税前扣除的多少、折旧速度、税收优惠程度等，均是刺激各投资主体增减投资的信号。但税收不可能也不应该替代或超越价值规律解决一切经济问题，它只能顺应市场要求，在尊重经济规律的前提下，弥补市场机制的不足，促进企业更好的发挥作用，达到国家宏观调控经济的目的。 我国未来应该将汽车产业作为主导产业来发展。而国家对某一行业的宏观调控往往通过制定一定的税收政策来体现，汽车行业更是如此。因此汽车行业的税收政策将直接影响到该行业的发展，乃至影响到我国未来经济的发展。 本文共分三章： 第一章首先简要叙述了汽车产销过程，即汽车的设计与制造过程。然后分析了在不同经济发展阶段，社会再生产过程包含的环节及各环节的关系。最后分析了在汽车产销环节税种的分布、征税原理及税收与汽车生产、交换(销售)、消费的关系。 第二章从税种的角度分析了我国现阶段汽车行业存在的税收问题。涉及的几个主要税种包括增值税、消费税、企业所得税、燃油税和车船使用税。文中还分析了我国车价偏高的原因。 第三章是针对上一章分析的问题提出一些改革意见。论述增值税为什么要转型并提供了具体的转型方案。消费税在生产环节由企业代缴复原为在流通领内容摘要域由消费者个人缴纳。调整现行的内资企业所得税，实行中央和地方共享。统一内外资企业所得税法，促进企业公平竞争。提出了开征燃油税的设计方案及配套措施。本章最后结合WTO，借用一些数据分析入世后至未来几年，关税的变化趋势及我国企业应采取的应对措施。更多还原

【Abstract】 Automotive industry has became a integrated symbol of national industrial throughput and technology, and is pushing the development of various industry, like iron, machine-building, electron, rubber, glass, chemistry, petroleum and so on. Automobile is an industry, which has high complexity, strong integration and long industrial chain, also affects almost all manufacture and service industries. It brings 2.5 times income to relative industries due to its powerful domino. Automotive industry is taking the lead of economy development. So, to develop automotive industry, especially the sedan industry, is the only way to get one nation strong in my opinion.Revenue is a main incoming method of national public finance. It makes the national economy well running, by means of increasing or decreasing the income and property of taxpayer. High or low tax rate, amount of deduction before tax, fast or slow depreciative speed, tax favorable degree etc, all of these are the signals for the investors to increase or decrease their investment. Revenue can only comply with market’s requirement, on condition of respecting economic rule, to remedy the shortcoming of marketing system and push company to play well. Revenue can’t exceeding value rule and solve all of economic problems.Automotive industry should be strongly developed and be regarded as a leading industry. Generally, the government will institute some tax policy in order to regulate one industry macroscopically, especially on automotive industry. So, the tax policy on automotive industry can affect its development, even the national future economy.This article is divided into three chapters:The first chapter simply depicts the process of automobile manufacture and distribution, like automobile design, production and sale. Also, this chapter analyses the processes of social reproduction and the relationship among all processes during different economical developing period. At the end of this chapter, other issues areinvolved in, such as the different tax intersperses among different steps of automobile production and sale, the principle of taxation, and the relationship among the automobile production, sale and consumption.The second chapter, some revenue issues, existing in current automotive industry are analyzed, from the point of view of taxation. Some main taxes are involved in like: Value-added tax, consumption tax, corporative income tax, fuel tax and type tax. Also, the reason of high vehicle price is mentioned in this section.The third chapter, I list some improving opinions aiming at the analyzed issues in last chapter. It depicts why the value-added tax needs to be improved and raises some improving solutions. The consumption tax is recovered to be paid by consumers themselves in consumptive field, instead of being paid by the corporations in production chain. To adjust current national corporation tax, share it between center government and local government. To unify internal and external corporate income tax, promote fairly competition. And I raise some proposals and relative solutions about fuel tax’s initiation. At the end of this chapter, regarding of WTO, through citing some data, writer analyze the tariff-changing trend and put forward some countermeasures that should be adopted by our domestic corporations in the future.更多还原