国际税收

现行小汽车消费税在生产（进口）环节征收且收入归属中央，在生产导向的税收分配格局与政绩考核下，地方政府形成了围绕整车项目招商引资、扩张产能的竞争模式，在推动经济跨越式发展的同时，也导致重复建设、产能过剩与市场分割，并造成生产地与消费地之间的税收与税源背离。当前我国新能源汽车产业已步入规模化发展的成熟期，将其全面纳入消费税“小汽车”税目，稳步下划地方并按消费地原则在地区间分享新增收入，有助于将地方激励由重生产、扩产能转向重消费、优环境，从源头上扭转生产导向型的竞争格局，为构建全国统一汽车大市场提供关键性突破口。本文测算显示，消费地原则下税收分布与消费市场格局更相匹配，缺乏整车生产能力的消费型省份可获得与本地消费规模相匹配的稳定税源，生产高度集中的省份税收优势相应弱化，有助于校正生产地与消费地之间的税收与税源背离问题。在此基础上，本文从征税范围、收入归属与分享规则等维度提出改革方案，并对风险防范、征管衔接、竞争规范与预期管理等改革配套措施提出建议。

China's consumption tax on passenger vehicles is currently collected at the production(or import) stage, with revenue accruing to the central government. Under a production-oriented fiscal distribution system and performance evaluation framework, local governments have developed a competitive mode centered on attracting vehicle-assembly projects and expanding production capacity. While this model has contributed to rapid economic growth, it has also led to redundant investment, overcapacity, and market segmentation, as well as a misalignment between the place of production and the place of consumption in terms of tax revenue and tax base. As China's new energy vehicle(NEV) industry has entered a mature stage of large-scale development, incorporating NEVs comprehensively into the “automobile” category of the consumption tax and gradually assigning a portion of the revenues to local governments — shared across regions based on the destination principle — would help shift local incentives from prioritizing production and capacity expansion to focusing on consumption and improving the business environment. This, in turn, would fundamentally reverse the production-oriented competitive model and provide a critical breakthrough for building a unified national automobile market. Empirical estimates in this paper indicate that, under the destination principle, the distribution of tax revenues would better align with the spatial pattern of consumption. Consumptionoriented provinces lacking vehicle manufacturing capacity could obtain stable tax revenues commensurate with their local consumption scale, while the tax advantages of provinces with highly concentrated production would be correspondingly reduced, thereby correcting the divergence between production locations and consumption locations in terms of tax revenue and tax base. On this basis, the paper proposes reform measures from the perspectives of tax scope, revenue attribution, and sharing rules, and offers policy recommendations on supporting measures, including risk prevention, administrative coordination, fair competition, and expectation management.