Research On The Taxation Policies In Promoting The Development Of New Energy Vehicles

The vehicle industry has made a lot of contributions to China's industrial economy in the past time,and the current air pollution,environmental protection problems are more and more serious,so the popularity of new energy vehicles is in need.Therefore,the country designed a lot of tax incentives to help the popularity of new energy vehicles,such as the purchase and use of new energy vehicles may not need to pay the vehicle purchase tax and travel tax and so on.However,the effect of the policy is not ideal.The new energy vehicle's R & D and promotion still need a higher cost,new energy vehicles had difficult in developing.This paper is based on this one realistic background,based on the theory of externality,tax effect theory,sustainable development theory,tax preferential theory and commodity classification,and combs the situations of new energy vehicles in China.There are some bad places in China's new energy vehicles in the current tax,this paper analysis the new energy vehicles in the present situation from the domestic tax and tariff two angles,and also states the country how to aid the new energy vehicles.Elaborated the current tax policies for the problem.In the domestic tax,alone for the new energy vehicles and set up less preferential tax policies,most of the tax policy can only get more general benefits;tax structure is unreasonable,in the purchase link set tax burden higher than the use of tax;Preferential way is more single,most of the nature of tax incentives is more direct,likely to cause the phenomenon of tax losses.In the tariff,the vehicle has not alone enjoy the tariff concessions,and the tax list is more general;new energy vehicle core parts of the tariff rate is set unreasonable,the core parts of the import tariffs but higher than the machine's import tariffs,the result is manufacturing enterprise do not take research and development seriously,easy to cause enterprises to lose core technology.To settle these conundrums,this paper also comprehensively analyzes the experience of developed countries and regions in the process of new energy vehicles,and sums up their experiences in the development of tax policies for new energy vehicles.method.Such as the accent on technology research and development stage of support,the introduction of carbon emissions as a tax standard to encourage the construction of infrastructure.How to make a reasonable tax preferential policies to aid the new energy vehicleindustry grow smoothly in the future,this paper also gives some recommendations and countermeasures which are advisable.This paper believes that to aid new energy vehicles in the tax aspects of new energy vehicle manufacturers and governments have to make efforts: on the one hand,enterprises can from the domestic tax and tariffs to fully tap the introduction of the tax preferential policies,fully rational use The government should update the tax-related supporting policies in time,formulate special tax preferential policies,alter the tax structure,and enhance the indirect tax preferential policies.In the same time,to catch up with the pace of new energy vehicles,the Government should promptly introduce the corresponding incentive to encourage the development of supporting facilities tax preferential policies.