Analysis of Tax Policy for Promoting the Development of China's New Energy Vehicles Industry

Lin Li, Xue Jing
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引用次数: 2

Abstract

New energy vehicle is the future development direction of vehicles, as one of China's strategic emerging industries,the new energy vehicles industry will also become one of the important emerging industry to promote the growth of the world economy. It is very important to solve the pollution of the environment and the national energy security. In view of the development status of China's new energy vehicles industry, the paper deeply analyzes the shortcomings of the current new energy automobile industry tax policy:The overall tax burden is too heavy, and the repurchase of light insurance has defects. Drawing on the experience of developed countries, it is proposed to integrate the Green Tax System into the automobile industry, to guide and encourage tax policy recommendations for the development of new energy vehicle industry. 1. The Practical Significance of Studying Tax Policy for Promoting the Development of New Energy Automobile Industry As one of the strategic emerging industries integrating energy conservation, environmental protection and sustainable development, the new energy automobile industry has become the commanding height for countries to seize the development of the automobile industry.The automobile industry is one of the important sources of national fiscal revenue, while the industrial chain is long.Taxes are involved in production process, purchase process, and use process, etc.The automobile industry needs scientific, relatively independent and comprehensive tax policies and regulations to guide.The proper use of tax policies not only guides the transformation of purchasing behavior, but also guides the transformation of producers' R&D and production behavior.In recent years, China's new energy vehicle industry has continued to attract attention, and tax incentives and various financial subsidies have emerged frequently.The Chinese government has introduced a number of financial support policies and active tax incentives to play an important guiding role in the development of new energy automobile industry. Despite this, compared with the environmentally-friendly and energy-saving automobile industry in developed countries and regions such as the United States, Japan and the European Union, the further upgrading, brand building and R&D innovation of China's new energy vehicles are still at a relatively low level. The reason is that there are still some imperfections in the tax policy for new energy vehicles, and there is no specific tax policy for the new energy automobile industry.The current tax policy for promoting the development of the new energy vehicle industry is included in the tax policy of the traditional automobile industry.To this end, in order to better reform the current tax policy of the automobile industry and make it play a role in the macro-control of the development of the national strategic industry, it is of great practical significance to study the tax policy to promote the development of the new energy automobile industry. 4th International Conference on Humanities Science and Society Development (ICHSSD 2019) Copyright © 2019, the Authors. Published by Atlantis Press. This is an open access article under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/). Advances in Social Science, Education and Humanities Research, volume 328
促进中国新能源汽车产业发展的税收政策分析
新能源汽车是未来汽车的发展方向,作为中国战略性新兴产业之一,新能源汽车产业也将成为推动世界经济增长的重要新兴产业之一。对解决环境污染和国家能源安全具有十分重要的意义。本文针对中国新能源汽车产业的发展现状,深入分析了当前新能源汽车产业税收政策的不足:整体税负过重,轻保回购存在缺陷。借鉴发达国家的经验,提出将绿色税收制度融入汽车产业,为新能源汽车产业发展提供引导和鼓励的税收政策建议。1. 研究税收政策对促进新能源汽车产业发展的现实意义新能源汽车产业作为集节能、环保和可持续发展为一体的战略性新兴产业之一,已成为各国抢占汽车产业发展的制高点。汽车产业是国家财政收入的重要来源之一,产业链长。税收涉及汽车生产过程、购买过程、使用过程等各个环节,汽车产业需要科学的、相对独立的、全面的税收政策法规来引导。税收政策的正确运用不仅引导着购买行为的转变,也引导着生产者研发和生产行为的转变。近年来,中国新能源汽车产业持续受到关注,税收优惠和各种财政补贴频频出现。中国政府出台了多项金融支持政策和积极的税收优惠政策,对新能源汽车产业的发展发挥了重要的引导作用。尽管如此,与美国、日本、欧盟等发达国家和地区的环保节能汽车产业相比,中国新能源汽车的进一步升级、品牌建设和研发创新仍处于较低水平。究其原因,新能源汽车的税收政策还存在一些不完善之处,目前还没有针对新能源汽车产业的具体税收政策。现行促进新能源汽车产业发展的税收政策,纳入了传统汽车产业的税收政策。为此,为了更好地改革现行汽车产业税收政策,使其在国家战略性产业发展的宏观调控中发挥作用,研究促进新能源汽车产业发展的税收政策具有重要的现实意义。第四届人文科学与社会发展国际会议(ICHSSD 2019)版权所有©2019,作者。亚特兰蒂斯出版社出版。这是一篇基于CC BY-NC许可(http://creativecommons.org/licenses/by-nc/4.0/)的开放获取文章。社会科学、教育和人文研究进展,第328卷
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