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這時候就知道按馬力課稅了?電動車牌照稅換算排氣量課徵的省思
為扶植電動車產業發展,並且鼓勵消費者選用更環保節能(?)的電動車款,掌管產業發展的經濟部與職掌財稅業務的財政部協同,自2012年1月6日起實施為期6年的電動車免牌照稅優惠,但由於優惠措施明年初即到期,屆時將重新回歸按馬力對照排氣量的方式進行課徵,以目前馬力最大的Tesla Model S P100D來說,換算下來其牌照稅將有可能達到11.7萬元之譜,甚至比起多數千萬超跑還要來得更加高昂!

其實,雖說優惠是否延長尚屬未定論,但以一輛售價約639萬元的車來說,牌照稅課到最高級距的11.7萬元確實還是有些過頭,畢竟市場上多得是上千萬甚至數千萬的「可掛牌車」,對比起來Model S P100D換算成排氣量級距竟達6601-7800c.c.級距,認真說來說還真不符合比例原則。



不過其實反過來從結構面看,真正的問題點政府顯然依舊無視,那就是行之有年的牌照稅按排氣量課徵模式早在電動車成為議題前就已不合時宜。一般來說,牌照稅的課徵本身就帶點「奢侈稅」的概念意味,亦即若捨大眾運輸系統而就自用車所應多付出的成本,所以無論是按照馬力輸出或者依車價高低作為課稅依據,都是比制式化的排氣量方式來得更加精準且公平,更別說現在小排氣量渦輪增壓引擎或是Hybrid油電複合動力引擎當道,更複雜化的動力單元,怎麼還能以數十年前所擬定的排氣量大小級距作為課稅依據?



簡單說,既然電動車找不到排氣量政府就知道以馬力數據課稅,那麼是不是也該回頭想想其實按馬力課稅才是更能實現公平正義的方式?這個原理也有些像是燃料使用費,既然9月1日起每公升汽/柴油加收0.1/0.2元的空汙費都知道隨油徵收,那麼燃料使用費為什麼到現在也還停留在以排氣量大小作為收取標準的模式?



在此我們希望政府相關單位能夠通盤檢討牌照稅以及燃料使用費的概念與邏輯,期待能夠設計出一套更加公平也具說服力的標準出來,而不是頭痛醫頭腳痛醫腳,永遠追不上汽車科技的進展與變化再來提出些挖東牆補西牆的應變政策,弄得大家丈二金剛摸不著頭腦才好。

 

本站連結:https://goo.gl/1DjbKB​

 


《原文詳見:CARTURE 車勢文化

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