Vehicle travel tax should be reduced according to the annual depreciation

It is clear that the travel tax is a property tax and there is no reason to levy a tax on the same car at the same rate.　　The vehicle will inevitably depreciate year by year, so since the property itself is always in the process of depreciation, the tax on which the tax should be levied should decrease with each passing year. According to the draft travel tax law, which was first considered by the NPC Standing Committee on 25th, the tax basis for passenger vehicle travel tax in China will be adjusted by the current unified tax rate, adjusting to the size of the engine exhaust.　　For the reasons for the adjustment, Treasury Secretary Xuren in the description of the draft travel tax law, the luxury cars and ordinary cars are the same standards, "not fully reflect the property tax and the nature of the regulatory function" (October 26, "Beijing Youth Daily"). Unlike the 1.0-liter model, which has previously been raised and challenged, the tax ceiling for the rest of the class will be significantly higher. "Completely different, the draft travel tax bill submitted to the NPC for consideration is:" On the total number of passenger cars in the current 58% The amount of the tax is reduced or kept unchanged with a small displacement vehicle of about 1.6 litres and below. "In this way, it is consistent with the preferential emissions of the vehicle purchase tax and avoids the" raise prices openly "public questioning.　　If this is a fine tuning of the draft tax bill after public questioning, then this spirit of respect for public opinion is certainly worth affirming. As we all know, the current "travel tax" is called "travel tax". The public may be a bit out of their mind: I bought a car to pay the purchase tax, I was on the road to pay fuel tax, how to pay the annual travel tax? Why should I pay taxes to my country when I use my own car?　　Frankly speaking, not only the general public have such a doubt, even the tax students in the study of travel tax will also feel very headache, just more than 10 "temporary regulations", and did not tell them the purpose of the tax, so had to memorize its "property tax and conduct tax nature." In the 2007, after the term "travel tax" was renamed "Travel duty", not only was the name changed, but more importantly, the nature of the tax was clarified. The travel tax has become a typical property tax, and no longer is the use of the tax as a prerequisite, no longer a behavior tax. Having clarified this concept, the purpose of this tax legislation is to interpret the tax rate as "encouraging the development of small-footprint vehicles, to guide consumers to save energy and reduce emissions", I am very puzzled, because this should be a consumption tax, rather than the work of the property tax to do the job-travel tax should not become a "snake balm tax."　　In fact, the current purchase tax policy has been implemented to promote energy conservation and emission tax purposes, why should the tax on travel to the superfluous? The so-called property tax, as the name suggests should be based on the value of the property tax, before because the vehicle value is not good evaluation so has been the imposition of quota collection, this can be understood; now in order to take care of the fairness, and prepare to be different according to the displacement of the document, it may not be Because the value of a car as a property is substantially proportional to the size of its displacement, although the value of the vehicle is assessed on the basis of the displacement, theThe sample is just a simple 粗估 method, which is impossible to be completely fair.　　However, the "Energy conservation and emission reduction", it seems to distort the travel tax as a property tax nature. More importantly, it is clear that the travel tax is a property tax, then there is no reason to buy the same car from the new until scrapped, always taxed at the same rate. Since the vehicle is basically unable to maintain and increase its value and will inevitably depreciate year by year, since the property itself is always in the process of depreciation, the tax on which the tax should be levied should be reduced according to the year. This is not to be overlooked by legislators when the "Interim regulations on vehicle and vehicle travel tax" are upgraded to the "vehicle-travel tax law".