Abstract:
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.