Since 20 12, the first property behavior tax law in China, "People's Republic of China (PRC) * * * and China's Vehicle and Vessel Tax Law", the tax authorities have established a vehicle and vessel tax management system of "social governance, source withholding, online collection and convenient service".

The insiders believe that these measures have effectively strengthened tax collection and management services, and played a positive role in guiding green consumption, regulating wealth distribution, and improving the tax management system for natural persons.

The policy "opens the way" to guide green consumption

China's travel tax is divided into seven tax rates according to the displacement of passenger cars. "This progressive tax system has played a positive role in guiding green consumption." According to the person in charge of the Property and Behavior Tax Department of State Taxation Administration of The People's Republic of China, the vehicle and vessel tax also gives tax relief to new energy vehicles, strengthening the green consumer guide mechanism.

"Not only enjoy government subsidies, but also enjoy vehicle and vessel tax reduction and exemption, and the cost performance is much higher than that of traditional fuel vehicles with the same configuration". After many comparisons, Ms. Tang of Jinhua City, Zhejiang Province chose a new energy vehicle. "The car selected by Ms. Tang, after the preferential subsidy is returned, is 90,000 yuan cheaper than the guide price." Cheng Jian, automobile sales manager of Zhong Hao, Zhejiang Province, said that the "superposition effect" of vehicle and vessel tax relief and government subsidy policies made buyers more willing to choose new energy vehicles. The tax relief policy has further strengthened the guidance of green consumption. From 20 12 to 20 16, 4.785 million energy-saving vehicles and new energy vehicles nationwide enjoyed preferential tax, and the vehicle and vessel tax was reduced by nearly 10 billion yuan.

"Positive" regulation function appears.

The automobile exhaust volume is positively related to its price, and the vehicle and vessel tax levied according to the automobile exhaust volume has a positive adjustment and distribution effect.

In 20 16, small and medium-sized passenger cars with a displacement of less than 2.0 liters accounted for 92% of all taxable passenger cars, but their travel tax revenue accounted for 69% of all passenger cars. Passenger cars with a displacement of more than 2.0 liters account for only 8% of all taxable passenger cars, and tax accounts for 3 1%.

According to the relevant person in charge of the Property and Behavior Tax Department of State Taxation Administration of The People's Republic of China, these data show that the public is more inclined to buy small and medium-sized cars, and small and medium-sized cars are always the main models, while large-sized cars are still in the minority, which is consistent with the policy orientation of the progressive mechanism of vehicle and vessel tax to guide green consumption.

It provides reference for improving the tax management of natural persons.

In order to standardize the management of vehicle and vessel tax, State Taxation Administration of The People's Republic of China has launched a series of measures in promoting social governance, strengthening source withholding, realizing online collection and providing convenient services. Among them, the realization of source withholding is the key link. Tax authorities cooperate with public security, transportation, maritime affairs and other departments to implement * * * * governance, establish two mechanisms of motor vehicle collection and ship entrustment, and strengthen source control through the effective grasp of "tax and insurance synchronization".

Information tax management is an important means of vehicle and vessel tax management. At present, 32 provinces and cities across the country have realized the online collection with insurance companies. Through the information management process of "tax and insurance networking, automatic tax calculation and real-time monitoring", the details of the collection of insurance companies can be mastered. Tax authorities such as Qingdao and Shenzhen have also established ship information sharing and online collection mechanisms with maritime departments, and the Maritime Safety Administration has calculated and collected the ship travel tax, thus realizing the "online collection" of the ship travel tax.

Vehicle and vessel tax has accumulated useful experience in legislation first, information management, tax payment and convenience service, which makes "small tax" play a "big effect" and provides useful reference for promoting tax legislation, perfecting natural person tax management system and perfecting property tax system.

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