Research On The Finance&Tax Policy Of New-energy Automobile Industry

As the strategic emerging industry,new-energy automobile industry is inseparable to the support of governmental policies,especially finance&tax policies.In accordance with the characteristics at different stages in industrial development,it can better facilitate the development of new-energy automobile industry and realize the goal of 'surpassing others despite a lot of windings'by flexibly applying various finance&tax policy tools and overcoming the barriers that new-energy automobile industry encounters in development.At the initial stage of new-energy automobile industry,confronting low technological level,high R&D cost and other problems,finance&tax policy support is necessary in order to solve the problems.Moreover,the guiding role of finance&tax policy not only provides capital support and tax preferential for new-energy automobiles,and relieves the capital pressure on new-energy automobile enterprises,but also injects other social resources to the industry so as to realize its long-term advancement toward further maturity.With the approaching of the maturity of new-energy automobile enterprises,flexible finance&tax policies and tools can provide a better growth environment for new-energy automobile industry,and stimulate the rapid development.As the industry gradually steps toward maturity,the government continues to exert the regulatory functions of finance&tax policies besides implementing finance&tax reduction mechanism in new-energy automobile industry so as to provide a fair and justified competition environment for the industry and ensure its sustainable and stable development.Based on the theory of industrial life cycle,the paper carries out investigation by focusing on the finance&tax policies in new-energy automobile industry.First of all,it judges the industrial life cycle of domestic new-energy automobile industry,and classifies the stages of the industrial life cycle according to relevant development experiences,and then summarizes the finance&tax policies at each stage.Second,the paper finds out the problems at each stage and analyzes the reasons.Furthermore,the paper borrows advanced experience from foreign countries,clarifies the finance&tax support policies in Japan and America on new-energy automobile industry,and concludes the implications at different development phases.Finally,the paper proposes suggestions on finance&tax policies at different industrial life cycle stage of the new-energy automobile industry.