内 容 提 要伴随我们国家经济的成长，车辆购置税对于国家财政的贡献亦愈来愈明显，对于其财政目标与效应做出分析，对于完善我们国家财政税收体制，改善征税服务，提升征税工作效益意义重大。因此，本文选择汽车行业当做例子，在阐明相关背景的前提之上，从车辆购置税财政目标与实施效应、绿色环保目标与实施效应以及再分配目标与实施效应等等三大方面对于论题进行探讨，最后给出了有关的改革建议：逐渐把税收由收入征税转变为排污征税、尝试实行分阶段分类别的差别税率以及同别类措施配套实行等等。关键词：车辆购置税 财政目标 实施效应 绿色环保 AbstractWith the development of our national economy, the contribution of vehicle purchase tax to the national finance is becoming more and more obvious, and the analysis of its financial objectives and effects is of great significance for perfecting our national fiscal and tax system, improving tax service and enhancing the efficiency of tax work. Therefore, this paper chooses the automobile industry as an example, on the premise of clarifying the relevant background, from the vehicle purchase tax financial objectives and implementation effects, green environmental protection objectives and implementation effects, and redistribution objectives and implementation effects of the three major aspects of the discussion, and finally gave the relevant reform proposals: Gradually change the tax revenue from income tax to tax, try to apply a phased classification of differential tax rates, and other types of measures supporting the implementation, etc.Key words: vehicle purchase tax financial goals implementation effect greens environmental protection目 录一、选题背景及文献综述.................................................1（一）选题背景及意义...................................................1（二）相关文献综述.....................................................2二、车辆购置税财政目标实施效应分析....................
