Research On Tax Policy To Promote The Development Of China 's Energy Saving And Environmental Protection Automobile Industry

With the progress of science and technology and people’s living level improvement, cars have become the most important means of transportation in people’s daily life. Especially in the past ten years, China’s car sales increased with an average annual growth rate of 10%. However, it brings all kinds of environmental problems: energy shortage, increasingly serious traffic problems.With the traditional cars’ amount increasing, the situation of supply shortage of oil will become increasingly prominent, restricting the future development of the automobile industry. The new energy vehicles can not only improve energy efficiency, decrease the energy supply, but also reduce the air pollution, greenhouse effect and so on.Therefore, the development of energy-saving and environment-friendly auto industry has become the strategic direction, plays a positive role in promoting the transformation and upgrading of the auto industry.In order to alleviate the energy shortage and environment deterioration, to fully implement energy-saving and environmental protection strategy, China’s government have introduced many policies to encourage the development of new energy vehicles. The tax policy, as a significant means of national macro-control, related to all periods of the automobile industry, plays an indefeasible role in China’s auto industry’s structure optimization and upgrading. After the implementation of relevant tax policies, energy-saving and environment-friendly auto industry began to develop rapidly. However, at present time,the share of energy saving and new energy vehicles in the car market is still low, it still faces many challenges. Compared with the developed countries, there is still a gap. In order to fulfill the promise of carbon dioxide emission and improve China’s auto industry’s international competitive ability, our government should implement various tax policies and establish green tax system to promote the formation of energy-saving and environmental protection auto industry chain.this paper, from the goal of saving energy and reducing carbon dioxide,firstly analyzes the importance to promote the development of energy-saving and environment-friendly vehicles.Then based on the green tax policy and double dividend theory, introduces China’s present situation of tax policies on promoting the energy-saving and environment-friendly auto industry and its existing problems. Next compared with the United States, the European Union, Japan to sum up tax policy suggestions helpful for the development of green vehicle industry.