taxation structure is unreasonable:too much tax is imposed on the purchasing link while the ma-intenance and use links are neglected,which is not conducive to further development of the auto-mobile industry and difficult to make full use of wealth distribution function and environmentalprotection function which taxation is expected to perform in China's automobile industry.Finally,the paper concludes that we should practice structural tax cuts of “cutting or increasing taxation,while decreasing the overall burden”in China's automobile industry,reforming and improving ta-xes in different links to reduce taxation burden in the purchasing link and increase maintenanceand use taxation burden.Key words:Automobile industry taxation;Wealth distribution;Environment protection;Structural tax cut301
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