Preferential Tax Policies For The Company's Impact On The Development Of New Energy Vehicles Research

After years of rapid development of automobile industry has become a pillar industry of economy in our country,in the national economy plays a very important role.Especially in recent years,our country has become a global auto production country ranked first,but car ownership is behind rising oil and improving external dependency,the unreasonable energy consumption structure and the problem of environmental pollution has become increasingly serious.Conventional cars and use have not completely adapt to the development of the strategic objective of sustainable development in our country,the promotion of new energy vehicles is imperative.In the process to promote the development of new energy automobile industry in our country,the need to countries preferential tax policies conducive to the development of the industry,actively guide the industrialization process of new energy vehicles.Our government for new energy vehicles has issued a series of supportive policies and measures,but the development of new energy vehicles or problems,need to improve preferential tax policies to promote and guide the development of new energy automotive industry.From our country existing preferential tax policies to promote the development of new energy vehicles industry research present situation,relevant experts and scholars in China has a lot of research about this problem,but is still in its infancy,so to our country preferential tax policies to promote the development of new energy vehicles industry research has certain theoretical significance and practical significance.This article through the literature research,comparison and classification analysis,combining qualitative analysis and quantitative analysis,and the combination of case analysis method,from the perspective of preferential tax policies,the research on tax preferential policies for the development of new energy vehicles influence mechanism,and then to the company the development of new energy vehicles as the research object of this article,understand the tax-related issues,analysis the preferential tax policy in the company in the process of the development of new energy vehicles to enterprise tax burden,the influence of the r&d and sales,analysis of the problems existing in the preferential tax policy,combining with the experience of developed countries,abroad put forward the corresponding suggestion.This paper argues that the company to enjoy the preferential tax policy of a single,lack of guidance and the long-term mechanism for research and development and market promotion,new energy vehicles should adjust the current tax structure and regulate the link of purchase,maintain and use tax 'rate,tax on new energy vehicles and traditional automobile difference,to guide consumers to buy more new energy cars,to perfect the tax policy of research and development of new energy vehicles,the r&d process give corresponding pre-tax deduction,tax and other preferential policies to adjust income tax,value-added tax,consumption tax,personal income tax,fuel tax and tariff preferential policies,to give the company a good external environment,promote the innovation and development of new energy vehicles.