Study On The Fiscal And Taxation Policy Of The Development Of New Energy Vehicles

The high consumption of conventional cars on oil exacerbated the energy crisis,and its emissions caused serious threat on the health of residents and the entire ecological environment. Under such a circumstance, the development of new energy vehicles as a key measure to conserve energy and reduce emissions, has its important significance. One side, the development of new energy vehicles can not only improve the energy crisis, reduce our dependence on fossil fuels, and can improve air quality,reduce the happening of the disease. In addition, the development of new energy vehicles is not only can improve the level of China’s automobile manufacturing industry in the world, can also with the development of photovoltaic industry complement each other. At present, China’s new energy automobile development faces many challenges,need the government’s policy to guide and support.First of all, this article based on the risk theory, government regulation theory as the theoretical basis, systematically analyzed the necessity of fiscal and taxation policy support the development of new energy vehicles. Secondly, analyze the status quo of the promotion of new energy vehicles and the status quo of fiscal and tax policy support,then concluded as follow: on the one hand, new energy vehicles to promote technological backwardness, effects poor and backward infrastructure construction. On the other hand, incomplete fiscal policies target subsidies, government procurement is difficult to implement and the role of tax incentives is limited. Third more, by drawing lessons from America’s fiscal and taxation support policy for new energy vehicles and tesla’s successful experience, from the points of view of enterprise requirements,analyzed which direction the fiscal and taxation policy in China should focus on. At last,in combination with China’s national conditions and on the basis of foreign experience,aiming at the problems existing in the fiscal and taxation policies in the development of new energy vehicles in China, put forward some policy recommendations such as improve the system of financial subsidies, implementate government procurement system, improve tax incentives and strengthen the supporting policies, etc.There are two innovations in this paper. First, in order to put forward the fiscal and taxation policy to develop the new energy vehicles, this article analyses the current situation of the development of new energy vehicles and supporting facilities by specific data and a new perspective. Second, by analyzing the Tesla effective business model,combining with China’s actual situation, and analyses which direction our country’sfiscal and taxation policies should focus on from the perspective of enterprise needs.