| Automobi le industry is an important pillar industry of national economy and social development and it is an integral part of modern society. However, traditional cars depend on the energy of oil, which has accelerated the speed of fossil energy consumption and aggravated the risk of global oil draining energy. At the same time, Emissions of harmful gases and pollutants in great quantities, cause pollution of the city is becoming more and more ser ious. Energy problem and environmental problems become the auto industry can’t bear. New energy vehicles set energy saving and environment protection functions in one, to become the future direction of the auto industry, which has become a global problem and has become a country to grab the commanding heights, an important part of the development and protection of national industry.Although development of new energy vehicles industry is the must of the Times, looking from the reality, the new energy vehicles is still exist some difficulties. So that it is not like a conventional car, led driver development relies mainly on the market--Market demand, factory to development, production. New energy vehicles need pull from the government or the government’s encouragement, the policy of the government is far more than a conventional car.First of all, risk of the technical route. At present, the world’s major national research and development of new energy vehicles roughly hybrid vehicles, pure electric vehicles, fuel cell cars, gas cars, hydrogen cars and bioethanol (diesel) six models. Since alternative energy concept is put forward, the new energy automotive technology route of controversy has been. At present more consistent understanding is, in the near future to develop hybrid primarily, the middle is pure electric cars, has long been a fuel cell car. For electric vehicles, lithium ion batteries, lead-acid batteries, nickel metal hydride batteries, nickel cadmium batteries relative merits, what use material conform to the electric vehicle technology and the market demand, is now. Secondly, risk of key parts is not mature. New energy vehicles is not only the engine for battery, battery, motor, electr ic control and battery management system, a series of parts need to break through and integration. From a global look at the development of new energy vehicles, battery range, life and other issues are in urgent need of technical breakthroughs. Range, from has put of electric cars, electric cars range mostly under150ki lometers, the difficult to guarantee a long drive. In addition, cost of the battery is also a major issue. Now hybr ids and pure electric vehicles, which technology is relatively mature, i n i ts cur rent s i ze and cost, electric cost alone is controlled in eighty thousand yuan, the high cost of new energy vehicles in the consumption.Once again, risk of the supporting facilities. Charging stations are the main supporting facilities of electric car and electric vehicles can’t travel without charging stations. Due to new energy veh i c I es deve I opment needs a process, in the industrialization period, under the condition of the electric car ownership is extremely low, charging stations will also become a kind of risk. So, first building charging stations or sellelectric car, is like the chicken or the egg came first as controversial issues. Infrastructure construction has become one of the new energy vehicles industrialization bottlenecks. First it is a matter of money. Built traditional gas charging network, need to how much infrastructure, how much capital they need, perhaps more importantly, who should bear this charge, at present has not yet been determined. At the same time, the deeper question is how to create a charging station business model. Choosing home or public charging, charging charger or quick charger is slower, also need time to grope, validation, need to develop this system in the process, because the vehicle type, degree of urbanization, and government policies will have an important influence.Finally, the risk of consumer market. Automobile products belong to the typical service tangible products, the consumer is according to the suitability of products for their own use to consider, rather than the state advocates is not advocated for the principle. Although now there are a lot of environmentalists, but most consumers don’t consider environmental issues, the priority is safety, cost, convenience and comfort of car. Compared with traditional vehicles, new energy vehicles currently lack a complete system as a whole product support in price, spare parts, services, etc. In addition, new energy vehicles and the traditional auto consumption experience, whether consumers can accept, how to accept, all parties need to participate in the new energy in cultivation, government guide, market pr ice of crude oil do many work, traffic management, etc.From the current development status, petrol-electric hybrid and pure electric and fuel cell are three development trends in the future. Represented by America, Japan, European cars leading countries, has formulated the national strategic planning, develop new energy vehicles. After10years of sustained and rapid development, under the support of the national "863" major projects, China’s new energy automobile industry initially formed the industrial chain of new energy automobi les. Right now, the new energy vehicles generally there are two aspects of the quantity and qua I ity. In number, the new energy automot ive products production, volume and consumption expansion; In terms of quality, the new energy automotive product quality is uneven, the overall level remains to be improved.New energy car contains a huge social benefits, but the technology research and development investment, market cultivation period is long, cost is high, the price is high, low economic benefits, the insufficient development of the industry growth in the ear ly face market, high cost, less competitive and a wide range of application, is the plight of the industrialization of new energy vehicles. Some of these problems need to solve, but is more of a need to participate in government. If there is no corresponding pol icy support and let it die in the market competition, new energy vehicles industry is likely to be nipped in the bud and hard to become a towering trees. Therefore, in order to promote faster development of new energy vehicles industry, needs to give full play to the role of the government "the visible hand". This paper study new energy auto industry from the perspective of fiscal and taxation policies, because research literature about new energy vehicles at home and abroad is lay particular stress on theoretical research in the field of technology and discusses, from the perspective of economics, the less literature. In terms of support measures, focuses on the existing research and through the perfect tax policy and environmental policy of the auto industry, reversed transmission of clean energy development and use, so as to achieve purpose, to promote the development of new energy vehicles industry and direct tax incentives for new energy vehicles industry research is less and less fragmented. Therefore, the research content of this article is about new energy vehicles industry complement in the field of finance and tax policy research.The main content of the article and conclusions are as follows:First, th i s paper d i scusses the theoret i ca I basis of the f i scal and taxation policy support the development of new energy vehicles. To save energy and reduce emissions, reduce the protection ecological environment, prevent the deter ioration of cl imate i s an important character istic of new energy vehicles, which has obvious economic benefit and social benefit, make the development of new energy vehicles there are significant positive externality and public product characteristics of production and consumption. The development of new energy vehicles is focus on technical innovation. Technology innovation is the combination of technology and economy. Enterprise technology research and development activities can achieve expected results, products can be accepted by the market, there is a bigrisk, which is formed by the innovation achievement has the nature of public goods and externality. Development of new energy vehicles is not only enterprise profit behavior, also is the need of national development and protection of national industry. New energy vehicles, therefore, need the government’s strong support and intervention, reasonable use taxes, subsidies, direct investment and government procurement from the development, achievements transformation and industrialization to compensate such links.Second, analysis of China’s new energy vehicle industry fiscal and taxation support policy effect and problem. The fiscal and taxat i on policy is an important booster for the deveIopment of new energy vehicles industry. New energy vehicles in China is in a critical period of transformation of scientific research to industrialization and the government attaches great importance to the development of new energy vehicles. However, China’s new energy vehicle research and development and marketing has a lot of problems, need to give financial support from several aspects, such as the breakthrough technology bottlenecks, supporting facilities construction and demonstration promotion, standard system, private consumption market development, etc. Look from subsidies, subsidies should as far as possible away producers, subsidies for spare parts/key technology suppliers. Explicit support funding from financial investment, standard and the way of support, financial capital should be used in some more new energy automotive technology leading vehicle and parts enterprises. From the government procurement should include purchasing pol icy, expand the scope of procurement models. Look from the tax pol icy, tax structure should be adjusted, there is new energy auto industry tax policy.Third. the experience and en lightenment of the fiscal and taxation support pol icy of new energy vehicles abroad. Close coordination industrial policy and fiscal policy is a foreign policy of the government financial support for new energy vehicles shared characteristics. The United States, Japan, Germany, France and other developed countries vigorously promote new energy automobile industry development policy, by the government-led. The governments of these countries adopt different methods to support different stages of new energy vehicles:for the technology is not yet ripe for fuel cell vehicles and pure electric vehicle technology, mainly through the means such as direct subsidy on the supply side encourage technology research and development; For large-scale into the commercial operation of the advanced technology and diesel cars started to enter the commercial operation of the hybrid electric vehicle technology, mainly in the consumer segment through measures such as tax credit to expand the market, and achieved good results. The experience of developed countries is worthy of Chinese auto industry attention and thinking.Fourth, fiscal and taxation pol icy suggestions about development of Chinese new energy vehicles industry. Our country has formed a series of fiscal policy, to promote the development of new energy. The industrial policy of fiscal support policy need to strengthen close coordination with fiscal policy, to promote the new energy of our country’s existing fiscal policy as the breakthrough point. Policy focus mainly concentrated in three areas:the first is to provide financial support for research and development; The second is in the field of marketing for the new energy, energy conservation and emissions reduction provide escort fiscal policy; The third is on the system construction, the innovation management mechanism, improve the government ability construction. Therefore, under the framework of the existing system, we research form the fiscal and taxation policy system to promote the development of new energy vehicles, from research and development, marketing, and the system construction from three aspects. |
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