The Fiscal And Taxation Policy Research To The Development Of China's Electric Car Industry

With remarkable advantages of energy-saving, emission reduction and environmental protection, Electric vehicle has become the future development trend of automobile industry. Application of electric vehicles to reduce dependence on foreign oil, ensure national energy security, realize sustainable economic and social development is of great significance, hi recent years, governments of many countries in the world have worked out the development roadmap and a series of active policies for electric vehicle industry. Particularly, R&D input and application demonstration of electric vehicles are strengthened. Electric vehicle development in China has multiple strategic values, which is taken as a strategic emerging industry to support. But as a technology and capital intensive industry, many challenges are faced for the industrialization development of electric vehicles. The leading role of the government is essentially needed to be played through finance and taxation polices to promote the healthy and sustainable development of electric car industry.The thesis first reviews the development status of domestic and international electric vehicle industry and the main industrial policies concerned. China’s electric vehicle and battery key technologies and development trend are studied. Possible electric vehicle business models are discussed based on the development of China’s electric vehicle industry. And then, the comprehensive benefits of energy conservation and emission reduction and the effect of electric vehicle scaled development on energy structure are analyzed.Secondly, based on the investigation of China’s electric vehicle industry development situation, China’s electric vehicle industry development strategy selection problem is discussed from aspects of development scale, principles, business model, infrastructure, etc. Some development strategy suggestions of China’s electric vehicle industry are presented as well.Thirdly, the government’s leading role and responsibility are studied about promoting, regulating the rapid progress of industrialization and sustainable development of electric vehicle industry. The studies are carried out from the aspects of technical standards and certification system, financial subsidies, tax incentives, financial credit, government procurement, R&D input and human resources. At the same time, in view of the importance of charging and swapping service network for the industry, the role of power grid enterprises is studied as an emphasis.Fourthly, the finance and taxation policy system for supporting the development of electric vehicle industry is represented based on the experiences of international electric vehicle policies and related industry development policies. Fiscal expenditure policies to promote the development of electric vehicle industry are analyzed from aspects of the link selection of industry chain for the government investment, input mode selection and government procurement. Preferential tax policies to promote the development of electric vehicle industry are analyzed including the value-added tax, consumption tax, vehicle purchase tax, enterprise income tax and other taxes.