Research On The Fiscal And Taxing Policy In China's New Energy Vehicles Industry

In 2004, China has become the third automotive consumer and the fourth car producer all of the world. However, with the rapid development of automobile industry, China's oil supply becomes tensionsly,and even depends on the foreign.The car causes environmental pollution and greenhouse gas, threating our country's sustainable development seriously. Therefore, with the principle of the Energy Saving and Emission Redction, the New Energy Vehicles industry showing a trendence of development rapidly in recent years, has become a common strategic choice. The direct driving force in supporting the development of the New Energy Vehicles industry is the national policy, particularly the fiscal and taxation policies. However, there are still many flaws and shortcomings on it. Such flaws and shortcomings not only have been a major obstacle on the development of the China's New Energy Vehicles industry, but also have become challenges to the perfection of market economy system, Therefore, it is necessary to research on the fiscal and taxation policies of the New Energy Vehicles industry in China.Therefore, research on advancing the New Energy Vehicles industry in China's Fiscal and Taxation Policy theory to direct practice.The research on this thesis use the combination of the theoretical and application Analysis. Firstly, it focuses on theoretical analysis of China's Fiscal and Taxation Policy about the development of the New Energy Vehicles industry. Secondly, it makes some comments on our current fiscal and taxation policy of the New Energy Vehicles industry in China.Thirdly, use the other countries's fiscal and taxation policy to promote China's New Energy Vehicles industry. Finally, it puts forward some measures on China's fiscal and taxation policy to promote the New Energy Vehicles industry.First of all, based on the analysis of the New Energy Vehicles industry. This part includes the connotation of the New Energy Vehicles and the theoretical basis of fiscal and taxation policy. The New Energy Vehicles refers to the use of energy,not petrol or diesel, as a power energy source such as a car, including not only all the cars using non-petroleum fuels such as the BEV and the FCHV, but also some use of non-petroleum fueled vehicles, such as the HEV and the EGV. The base on the fiscal and taxation policy for advancing New Energy Vehicles industry are Externality theory and the Pigovian tax, sustainable development theory and Scientific Concept of Development and the theory of circular economy theory.Then the thesis gives a brief commentary of China's fiscal and taxation policy of the developing the New Energy Vehicles industry.This section includes our current fiscal and taxation policy on promoting the theory and even its problems.We have achieved some success on promotion the New Energy Vehicles industry in China's Fiscal and Tax policy, but there are still many problems.The financial subsidies are limited; The procurement of New Energy Vehicles industry is still tentative among the Local governments;The financial investment on China's New Energy Vehicles industry is small;The current tax policy is imperfect.In addition, the thesis introduces the New Energy Vehicles industry of other countries. It explains how to use international experience of new energy vehicles industry to integrate the characteristics of foreign nomocracy of fiscal and taxation,according to the Conditions of the Chinese.At last,the thesis explains the basic principles and the choice of the patterns of the reconstruction of China's fiscal and taxation policy of the developing of the New Energy Vehicles industry. This part includ through the SWOT model,than find the subject and the key points of the New Energy Vehicles industry in China, that is to the government as the main body, to the R & D, marketing development, External environment and the supporting measures of the development of the New Energy Vehicles industry as the key points. The main countermeasure covers:The increasing of the financial investment on the R & D of New Energy Vehicles industry and the tax incentives guide the enterprises to increase the R & D investment to improve the development of the New Energy Vehicles industry in China's fiscal and taxation policy; improvement the government procurement of the New Energy Vehicles industry, increasing the fiscal subsidies to large the scale of the New Energy Vehicles industry, increasing the financial input to improve production and sales capacity, with emphasis on perfecting the new energy market development in the automobile tax policies to promote market development of new energy vehicles; again, perfect the external environment of the New Energy Vehicles industry sources in China;Last,improve and promote supporting measures of the New Energy Vehicles industry.