Research On Tax Policy To Promote The Development Of New Energy Vehicle Industry In China

At present,China's environmental pollution is serious and energy consumption is huge.In order to alleviate this pressure and maintain the vitality of economic growth,the new energy automobile industry emerges have emerged.At the same time,compared with advanced countries in the world,in terms of traditional auto industry lack of core technology,the new energy automotive industry development level of the gap is not big,the development of new energy vehicles for the realization of the transformation and upgrading of manufacturing industry provides a good opportunity.However,the new energy vehicles in our country just started,because of the poor technology,service and incomplete supporting,and other reasons,impeded the rapid development of new energy vehicles.Although there are related tax policies to encourage its development,existing tax policies are inadequate and need to be improved.Firstly according to the theory of tax as the breakthrough point,list the macroeconomic regulation and control theory,and the theory of effect theory,find the tax effect on specific industry has guidance,consumer and producer behavior decision-making,reduce the economic consequences of the externality,and so on.Secondly,analyze the current situation of the development of new energy vehicles,including production,sales,research and development into the status and the current tax policy,to understand new energy vehicles of overall car production while keep rising trend year by year,in the automotive industry as a whole accounted for is still very low;technical difficulties are difficult to break through,such as battery technology,safety problems,etc.In the case of fiscal tightening and gradual decline in government subsidies,tax policy plays a limited role,with insufficient tax incentives and higher taxes.Then the tax effect on the development of new energy vehicles analysis,through the regression equation was used to study the tax on new energy automobile enterprise performance and the influence of R&D input,learned that on the one hand,the turnover tax has a significant relationship with the performance and R&D investment of the enterprise,and the regulation effect of the turnover tax is fully realized by formulating the related tax policy;on the other hand,the income tax needs to continue to improve and improve,and the income tax has a significant and negative correlation with the enterprise's performance and R&D investment.Again,digging the United States,Japan and European countries such as new energy car tax situation,understand the tax credit,licensing,legal support,value-added tax credits and other tax related experience is worth our country to learn.Finally,the paper summarizes the tax effect and international experience,makes suggestions from the perspective of value-added tax,consumption tax,tariff,income tax and laws and regulations,and continues to improve the tax of China's new energy vehicles.