李書福:建議後移汽車消費稅至銷售環節
2020年全國兩會即將召開。據《上海證券報》報道,全國人大代表、吉利控股董事長李書福將就汽車消費稅改革提出建議。他認為,汽車消費稅是1994年國家稅制改革中設置的一個稅種,它是在對貨物普遍徵收增值稅的基礎上,選擇少數消費品再徵收一道消費稅,一般體現在生產端,目的在於調節產品結構,引導消費方向。
數據顯示,2019年財政收入中,國內消費稅1.26萬億元人民幣,其中汽車製造業全年消費稅逾900億元,佔消費稅總收入的8%。
李書福表示,根據現行的消費稅政策,除超豪華小汽車在零售環節加徵消費稅外,其他小汽車均在生產(進口)環節徵收。生產企業墊付消費稅導致汽車生產企業資金大量佔用,影響企業進行技術創新、產品研發,不利於汽車行業的可持續發展。同時,汽車消費稅目前為中央稅,地方受益微薄,相反卻承擔著汽車消費快速增長後的交通擁堵成本和道路、停車場等基礎設施投入成本。
李書福建議,將汽車消費稅徵收環節由目前的生產環節後移至銷售環節,並建議中央與地方「五五共享」。他認為,此舉可減少生產企業流動資金的大量佔用,有利於企業更好地將資金投入技術創新、產品研發,從而推動汽車產業高質量發展。同時,消費稅後移,將部分稅收留在地方,還可以推動更多資金做好城市基礎設施建設,改善消費環境,進一步激活消費活力。
Follow us
Find us on
Facebook,
Twitter ,
Instagram, and
YouTube or frequent updates on all things investing.Have a financial topic you would like to discuss? Head over to the
uSMART Community to share your thoughts and insights about the market! Click the picture below to download and explore uSMART app!

Disclaimers
uSmart Securities Limited (“uSmart”) is based on its internal research and public third party information in preparation of this article. Although uSmart uses its best endeavours to ensure the content of this article is accurate, uSmart does not guarantee the accuracy, timeliness or completeness of the information of this article and is not responsible for any views/opinions/comments in this article. Opinions, forecasts and estimations reflect uSmart’s assessment as of the date of this article and are subject to change. uSmart has no obligation to notify you or anyone of any such changes. You must make independent analysis and judgment on any matters involved in this article. uSmart and any directors, officers, employees or agents of uSmart will not be liable for any loss or damage suffered by any person in reliance on any representation or omission in the content of this article. The content of this article is for reference only. It does not constitute an offer, solicitation, recommendation, opinion or guarantee of any securities, financial products or instruments.The content of the article is for reference only and does not constitute any offer, solicitation, recommendation, opinion or guarantee of any securities, virtual assets, financial products or instruments. Regulatory authorities may restrict the trading of virtual asset-related ETFs to only investors who meet specified requirements.
Investment involves risks and the value and income from securities may rise or fall. Past performance is not indicative of future performance.