Research On Taxation Policies To Promote New Energy Vehicles Industry In China

In recent years, along with the growing of car ownership in China, demand for energy sources, such as oil, has been increasing accordingly, leading to widespread energy shortages, especially petroleum supply is clearly insufficient. At the same time, as the vehicle exhaust emissions increase constantly, carbon dioxide aggravates the greenhouse effect. In the face of energy shortage and environmental pollution, the development of the new energy vehicles industry will become the first choice of the automotive industry, especially after the introduction of the 12th FYP, our government positions the new energy vehicles industry for the emerging strategic industry, and gives focus on it. Therefore, China has introduced many new energy vehicles industry development plan, to promote the development of new energy vehicles industry through the intervention of government policy, to achieve energy-saving emission reduction and low-carbon economy in China. Tax policy, as an important means of economic regulation, can relate to all aspects of industrial development, and throughout the production chain. After the implementation of the relevant tax policies, new energy vehicles industry began to develop rapidly, confirmed initially for the active role of tax policy in the development of new energy vehicles industry. In order to enhance the international competitiveness of new energy vehicles and promote the development of circular economy, our government should draw up and implement the various policies relate to new energy vehicles to fully utilize the "visible hand". This paper analyzes the role of taxation policies and existing problems in the new energy vehicles industry, and compares with the United States, Japan and EU to sum up policy recommendations suitable for the development of new energy vehicles industry in China.This paper states the problems of taxation policies in the new energy vehicles industry in six chapters, every chapter studies these problems from different point of view, specific contents are as below:The first chapter introduces the research background, research methods and research significance, demonstrates the importance of developing new energy vehicles industry, and states domestic and foreign scholars' researches. The second chapter focuses on the introduction of theoretical basis, using external theory, public goods theory and the theory of circular economy to discuss the active role the government played on market failure, demonstrating the importance and necessity of taxation policies from three angles.The third chapter focuses on the status and future prospects of new energy vehicles industry, states the oil shortage and environmental pollution to prove necessity of developing new energy vehicles industry, and predicts its future direction.The forth chapter analyzes the existing problems of new energy vehicles industry through three links, summing up the issues to pave the way for the last chapter of policy recommendations.The fifth chapter mainly discusses the taxation policies of the United States, Japan and EU, summarizes three suitable taxation policies suggestions for developing new energy vehicles industry.The sixth chapter based on the first five chapters provides many specific taxation policies proposals, still uses the analytical framework of chapterâ…£, and describes the taxation policies proposals of new energy vehicles industry.This article aims at analysis of the theoretical basis and existing problems, finds the lack of taxation policies in the industry, finally puts forward some sound and effective proposals to promote the development of new energy vehicles industry, achieving energy saving and emission reduction and low-carbon economy.