Research On Fiscal And Taxation Policies Of China's New Energy Automobile Industry

Currently,the world is facing increasing scarcity of resources,environmental pollution aggravated the difficulties,the automotive industry as a pillar industry,it has also been a corresponding impact.To solve these problems,countries have to explore low pollution,low-power alternative resources,and new energy vehicles will come into being.Strengthening the technological upgrading and producting innovation of new energy vehicles,researching development efforts and promoting the industrialization process of countries in the world has become a trend in the automobile industry development.As a representative of emerging technologies,new energy automotive industry implies great social benefits and private profits.However,the new energy vehicle technology requirements are higher than the average car,needing huge research and development investment;the market has to cultivate a long time,inversely proportional to the initial cost of production and economic development.Therefore,how to make better new energy vehicles faster toward industrialization,and this problem we need to solve.The process is more difficult,facing a mature market,high production costs,difficult to promote,weak competition and a series of problems.Solving these problems,not only need to produce their own active participation,but also need government encouragement and support.If the lack of government targeted and effective incentives,new energy vehicles will be difficult to cope with the fierce and brutal competition in the market,it may eventually be faced with the elimination of doom.Therefore,the "visible hand" of government should timely intervention,the development of the regulation of new energy automotive industry,to compensate for market failure,at the same time,China's new energy automotive industry accordingly been strong government support and active promotion from the financial subsidies,tax incentives to actively purchasing,comprehensive national policy support.New energy vehicles has been around for more than a decade,the use of newenergy vehicles is still relatively narrow range,and appears in most economically developed cities.Compared to developed countries,China's current fiscal and taxation policies in the manner and intensity of support,there are some the problem is difficult to promote the rapid development of new energy automotive industry,limiting the scale of the industry to grow.This paper will be from the perspective of fiscal policy departure,contacting the development situation of new energy vehicles,analysiing of the current fiscal and taxation policies to support the effectiveness of new energy automotive industry practice and emerging issues,and to learn from foreign experience in tax support for the improvement of China's new energy automotive industry is given financial and tax policies workable recommendations.