Since the reform and opening up, China’s economic construction has made remarkable achievements, the income level of urban and rural residents steadily increased, the consumption structure is gradually changed, the rapid growth of car consumption has become an important symbol of the changed consumption structure. Especially in the last decade, China’s rapid growth in car ownership to an annual rate of ten percent.By 2014, our private car ownership has exceeded 100 million. The rapid development of China’s automobile industry is undoubtedly injected a strong economic power, becomes a pillar industry of economic and social development in China.As we all know, the traditional electric vehicle mainly relies on fossil fuels, with the rapid growth of automobile consumption, the traditional electric vehicle accelerated the consumption of fossil fuels, and seriously aggravated the global energy crisis. At the same time, the use of cars product a lot of carbon dioxide emissions and harmful gases, causing serious environmental pollution and the greenhouse effect, energy and environmental issues have become a stumbling block to the development of the automobile industry. Facing these two problems, the automobile industry itself should be actively self-transformation,and vigorously develop energy-saving and environmental protection set-in-one energy-saving and new energy vehicles as the automotive industry, this is the future direction of development of the automobile industry.It will also become China to seize the technological high ground and also an important part of the development of high-tech industries. Tax policy as an important means of macroeconomic regulation and control, involving all aspects of the automotive industry and the automobile industry through research and development, production, sales, use and other aspects. Government has also introduced related tax policy to encourage and support energy conservation and new energy vehicle development, played a positive role to the development of energy-saving and new energy automotive industry. However, energy-saving and new energy vehicles as a novelty, been recognized by our consumers need a process, from the existing data, the proportion of sales of energy-saving and new energy vehicles is still very low, development is not optimistic. Our government should strongly guide through tax policy strongly to support the development of energy-saving and new energy vehicles, to improve the consumption proportion of energy-saving and new energy vehicles in traditional automobile consumption, and promote the rapid development of energy-saving and new energy automotive industry.This paper is based on the theory of green taxes, to promote energy conservation and new energy automotive industry development is the goal, the energy saving is ultimate goal. Detailed analysis of the current development of energy-saving and new energy automotive industry and problems, and borrowing the energy-saving and new energy automotive industry development of tax policy of the United States, Japan, Europe and other developed economies, and finally the author from the perspective of direct taxes and indirect angle chain development,proposes preferential tax policy to promote energy conservation and new energy recommendations auto industry development. |