论文部分内容阅读
由于时间的推移和经济的发展变化,现行摩托车行业的消费税制度已经明显不适应我国经济结构、城乡结构和城乡居民消费结构变化的需要。 第一,1994年出台摩托车消费税的政策背景和环境已经发生了巨大变化。一是消费群体发生了变化。随着近年来人们生活水平的提高,摩托车逐渐成为普通交通工具。据统计,从20世纪90年代末开始,农村市场占据了摩托车市场的2/3,而在城镇,摩托车的消费者主要是中低收入的工薪阶层。现阶段,小汽车成为城市富裕居民的消费热点,富裕
Due to the passage of time and economic development and changes, the current excise tax system in the motorcycle industry has obviously not adapted to the needs of the economic structure, urban-rural structure and changes in the consumption structure of urban and rural residents. First, the policy background and environment for the motorcycle excise tax introduced in 1994 have undergone tremendous changes. First, consumer groups have changed. With the improvement of people’s living standards in recent years, motorcycles have gradually become ordinary means of transport. According to statistics, from the late 1990s, the rural market accounted for two-thirds of the motorcycle market, while in cities and towns, the consumers of motorcycles were mainly low- and middle-income working-class people. At this stage, the car has become a hot consumer city affluent, affluent