Fiscal And Tax Policy Research On Automotive Manufacturing Industry Of Independent Innovation

With the economic globalization accelerates, competition from all walks of life intensified increasingly, while independent innovation is the main routing selection to achieve an important competitive predominance, auto manufacturing is no exception. Automobile manufacturers is an important carrier of its independent innovation, and also is the most intensive and active region. In the process of independent innovation in the automobile manufacturing industry, the Government played the role of the boosters, supporting the manufacturing of automotive innovation activities through a series of fiscal and taxation policiesIn recent years, the automotive manufacturing industry is growing to be an important engine of China's economy and will become a pillar industry of China's national economy. China's current financial and taxation policies have already yielded some progress to encourage independent innovation in the automotive industry, but there are still some places needing to be Improved. Therefore, in order to continue to encourage China's automobile manufacturing industry for independent innovation, it is necessary to combine the automotive industry innovation to improve the characteristics of the fiscal and taxation policies to support and boost the further development of the automobile manufacturing industry.In this paper, to improve the capability of independent innovation of automobile manufacturers is the starting point and focus, and the taxation and finance policy of automotive industry is the research center, many analysis methods are adopted, such as theory expatiation, anatomy of the status quo and reference from foreign experience, respectively explored three parts of the independent innovation of automobile manufacturers, they are: models, enterprises and the basis for fiscal and taxation policies to support the independent innovation of automotive manufacturers.On this basis, the active role of the current fiscal and taxation policies on automotive manufacturing was objectively evaluated from a realistic point of view, while institutional defects of the current fiscal and taxation policies were point ed from several different aspects, such as: the Government failed to effectively share the risk of independent innovation of automobile industry, out the to support the an in independent innovation, and from has, tax rebate policy of export lacks of flexibility, expenses deduction in R&D is unreasonable, and lack of financial and taxation policies in Guiding consumption of automobiles; From then on, to make analysis on preferential policies, which is made by the Government of United States, Germany, Japan, South Korea and other countries to support the independent innovation of automobile manufacturers, from the types and the ways. Then point out that their fiscal and taxation policies focus on to promote research Union, to guide investment in research and development, to expand the scope of financial subsidies and to optimize the taxation policy and so on.Finally, in allusion to our present and future objectives and development strategic to propel independent innovation of vehicle manufacturing, we proposed China's finance and taxation support policy be on the basis of maintaining the current stability and continuity of China's fiscal and taxation policy, to take political research Union, improve the policy of deducting the research expanses, effectively use tax leverage, allow to set up special funds for automobile research and development, and to further expand the scope of financial subsidies and related measures, Thus further improving the finance and taxation policies on independent innovation of China's automotive manufacturing industry .