CAJ | 학술논문

为了控制机动车污染，减轻雾霾对人民群众健康的威胁，亟须利用有效的财政税收政策手段，控制交通污染。首先阐述城市交通与大气污染的关系，用数据说明机动车尾气排放已成为大中城市空气污染的主要来源，且其作为移动污染源，对居民生活造成的影响更为直接。然后通过分析现行机动车税费政策，指出现有政策在重型车调控、成品油税率、车船税以及新能源汽车等方面存在的不足。最后，提出扩大现行汽车消费税征收范围、加大成品油消费税补贴、改革车船税、加大对新能源汽车行业的政策扶持力度等建议，加强对交通污染的控制。
위료공제궤동차오염，감경무매대인민군음건강적위협，극수이용유효적재정세수정책수단，공제교통오염。수선천술성시교통여대기오염적관계，용수거설명궤동차미기배방이성위대중성시공기오염적주요래원，차기작위이동오염원，대거민생활조성적영향경위직접。연후통과분석현행궤동차세비정책，지출현유정책재중형차조공、성품유세솔、차선세이급신능원기차등방면존재적불족。최후，제출확대현행기차소비세정수범위、가대성품유소비세보첩、개혁차선세、가대대신능원기차행업적정책부지력도등건의，가강대교통오염적공제。
Effective fiscal policies are necessary to control vehicle pollution and mitigate the hazard im-posed to human health by smog. Through analyzing the interrelation between urban traffic and air pollu-tion using related data, this paper states that vehicular emission has become the major source of air pollu-tion in large and medium cities. As a moving pollution source, vehicular emission has a more direct impact on the lives of residents. Based on the existing vehicle taxation policy, the paper reveals the deficiency of existing policy in regulation and control of heavy vehicles, tax rate of petroleum products, vehicle and ves-sel taxes, and new energy vehicles. Finally, the paper provides suggestions on traffic pollution control in several aspects, including vehicle excise duty coverage expansion, increasing subsidy for fuel consumption tax, reforming vehicle and vessel tax, more support to the sustainable energy vehicle industry, and etc.