北京工业大学学报（社会科学版）
北京工業大學學報（社會科學版）
북경공업대학학보（사회과학판）
Journal of Beijing University of Technology (Social Sciences Edition)
2015年
5期
33-37
,共5页
小客车限购%汽车产业%北京市财政收入%增值税%车辆购置税
小客車限購%汽車產業%北京市財政收入%增值稅%車輛購置稅
소객차한구%기차산업%북경시재정수입%증치세%차량구치세
car purchase quota policy%automobile industry%financial revenue of Beijing%value-added tax%vehicle purchase tax
在厘清小客车限购所涉及汽车销售、上游的汽车和零配件生产以及下游的汽车服务等相关行业的基础上，对各行业及消费者在购车及使用过程中所涉及税费进行具体分析，收集了北京市近年来的上述各类税费，分析了它们受小客车限购影响所引起的变化，并最终分析了限购对北京市财政收入的影响。分析表明：限购对汽车销售行业的冲击较大，但在汽车销售行业2011年的税收方面体现不明显；限购对北京市财政收入的影响直接体现于车辆购置税的大幅减少；限购对汽车生产企业与汽车服务企业的税收影响不大，甚至促进了诸如汽车租赁业之类的汽车服务行业的快速发展。
在釐清小客車限購所涉及汽車銷售、上遊的汽車和零配件生產以及下遊的汽車服務等相關行業的基礎上，對各行業及消費者在購車及使用過程中所涉及稅費進行具體分析，收集瞭北京市近年來的上述各類稅費，分析瞭它們受小客車限購影響所引起的變化，併最終分析瞭限購對北京市財政收入的影響。分析錶明：限購對汽車銷售行業的遲擊較大，但在汽車銷售行業2011年的稅收方麵體現不明顯；限購對北京市財政收入的影響直接體現于車輛購置稅的大幅減少；限購對汽車生產企業與汽車服務企業的稅收影響不大，甚至促進瞭諸如汽車租賃業之類的汽車服務行業的快速髮展。
재전청소객차한구소섭급기차소수、상유적기차화령배건생산이급하유적기차복무등상관행업적기출상，대각행업급소비자재구차급사용과정중소섭급세비진행구체분석，수집료북경시근년래적상술각류세비，분석료타문수소객차한구영향소인기적변화，병최종분석료한구대북경시재정수입적영향。분석표명：한구대기차소수행업적충격교대，단재기차소수행업2011년적세수방면체현불명현；한구대북경시재정수입적영향직접체현우차량구치세적대폭감소；한구대기차생산기업여기차복무기업적세수영향불대，심지촉진료제여기차조임업지류적기차복무행업적쾌속발전。
After rectifying car purchase- related industries, such as automobile sales, automobile and spare parts production and car service, and so on, this paper analyzed taxes and fees of these various industries as well as the taxes and fees of consumers in the act of consuming or using cars, and gathered the above all kinds of taxes and fees of Beijing recent years, and analyzed the change influenced by passenger car purchase quota policy, and finally analyzed the effect of car purchase quota policy on Beijing’s fiscal revenue. We come to the following conclusions:first, car purchase quota policy has great impact on the automobile sales industry, but it is not obvious on taxation in 2011 of automobile sales industry. Secondly, the effect of car purchase quota policy on Beijing’s fiscal revenue directly reflected that the vehicle purchase tax sharply reduced. Third, car purchase quota policy has not a big effect on taxes of auto production and auto service enterprises, and it facilitated even more rapid development of auto service industry, such as the car rental industry.
