Abstract: Automobile consumption tax is an important means to reduce energy consumption and traffic pollution emissions of automobile industry. On the basis of the theoretical model,makes an empirical analysis on the relevant data of Chinese automobile industry by constructing dummy variables and breakpoint regression model in 1994-2014. It is concluded that in the short term,the automobile consumption tax inhibits the carbon dioxide emissions from automobile production and usesegmentsby the influences of "price effect",and promotes the technological progress of the automotive industry; in the long-term, "rebound effect", "market effect", "production effect", "substitution effect" and "sustained effect",leading to nagetive effect in the impact of policies on the carbon dioxide emissions. In addition,the implementation of the policy increases small displacement car sales,at the same time reduces the large displacement car sales,but to 3.0-4.0 liter(including 4.0 liter)and 4.0 liters or more displacement car sales,it has no significant impact. In view of this,put forward to reform proposals of improving the automobile tax system,in order to provide a reference for the next policy development.