文章编号： 1672-5328（2014）02-0059-03

杨琦佳，任雅娟
(环境保护部环境规划院，北京100012)

摘要： 为了控制机动车污染，减轻雾霾对人民群众健康的威胁，亟须利用有效的财政税收政策手 段，控制交通污染。首先阐述城市交通与大气污染的关系，用数据说明机动车尾气排放已成为大中 城市空气污染的主要来源，且其作为移动污染源，对居民生活造成的影响更为直接。然后通过分析 现行机动车税费政策，指出现有政策在重型车调控、成品油税率、车船税以及新能源汽车等方面存 在的不足。最后，提出扩大现行汽车消费税征收范围、加大成品油消费税补贴、改革车船税、加大 对新能源汽车行业的政策扶持力度等建议，加强对交通污染的控制。

关键词： 交通政策；交通污染；财政税收政策；大气污染；雾霾；机动车尾气排放

中图分类号： U412.37

文献标识码：A

Traffic Pollution Control with Fiscal Policies

Yang Qijia, RenYajuan
(Chinese Academy for Environmental Planning, Beijing 100012, China)

Abstract： Effective fiscal policies are necessary to control vehicle pollution and mitigate the hazard imposed to human health by smog. Through analyzing the interrelation between urban traffic and air pollution using related data, this paper states that vehicular emission has become the major source of air pollution in large and medium cities. As a moving pollution source, vehicular emission has a more direct impact on the lives of residents. Based on the existing vehicle taxation policy, the paper reveals the deficiency of existing policy in regulation and control of heavy vehicles, tax rate of petroleum products, vehicle and vessel taxes, and new energy vehicles. Finally, the paper provides suggestions on traffic pollution control in several aspects, including vehicle excise duty coverage expansion, increasing subsidy for fuel consumption tax, reforming vehicle and vessel tax, more support to the sustainable energy vehicle industry, and etc.

Keywords： transportation policy; traffic pollution; fiscal policy; air pollution; smog; vehicular emission