小客车限购对北京市财政收入影响分析

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。

Impact Analysis of Car Purchase Quota Policy on Financial Revenue of Beijing

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.