Abstract: In the face of the rapid development of industrial change, the automobile consumption tax, which follows the old system of economic regulation of the traditional automobile industry, needs to be reformed urgently. The theoretical basis of automobile consumption tax originates from natese of the rapid develond the design of its tax system needs to reflect the taxable mechanism of complex industrial products, thus pursuing the realization of “double dividend”; the regulating mechanism of automobile consumption tax finally ends in the return of tax burden, and realizes corrective justice by combining the static and dynamic regulating modes, so it needs to follow the strain criterion of the neutrality of new energy technology and the non-neutrality of traditional energy consumption. In view of a series of industrial regulation dilemmas, such as single orientation, lagging standards, ineffectiveness, and insufficient synergy, China’s automobile consumption tax adjustment can refer to the experience of representative foreign countries to plan the overall strategy and stage layout of the reform. The reform should be based on national conditions, respect industrial laws, adhere to the overall vision, and strengthen the protection of the rule of law. Specific adjustments should be implemented gradually, including but not limited to short-term response strategies, medium-term adjustment programs, and long-term reform paths. Considering the emerging adjustment demand brought by the intelligent development trend of the automobile industry, such as unmanned driving, the automobile consumption tax reform may be in “progress” for a long time.