Research On Tax Preferential Policies Of New Energy Vehicle Industry

As early as in 2009,China had already enjoyed the title of the first country in the global automobile production and sales.The production and sales volume of automobiles in the recent 10 years still showed a rapid growth trend,and the average annual growth rate exceeded 10%.However,due to lack of resources and ecological problems on a global scale,it has become increasingly prominent.In particular,for the country with the world's largest population,the demand for oil is also the largest in the world,and fuel for automobiles basically depends on imports.Faced with the severe situation of air pollution and exhaust emissions,research and development of new energy vehicles with low energy consumption and emission reduction has naturally become a new trend in the global automotive industry.In the “Twelfth Five-Year Plan”,China proposed that the new energy automotive industry has become one of the emerging industries for China's strategic development,and it has clearly defined the important role that this industry can play in gaining a firm foothold in the global automotive market.In order to promote the rapid rise of the industry,China formulated and promulgated a series of preferential support policies.Under the effect of policy incentives,China's new energy vehicle production and sales volume ranked first in the world from 2015 to 2017,among which 2017 the amount of ownership is more than 50% of the total global market,but there are still many defects in tax incentives compared to developed countries and regions.If it is not reformed and perfected for a long time,it may hinder the progress of the new energy automotive industry..Based on Pigouvian taxes and externalities theory,tax effect theory and sustainable development theory,this article first clarifies the development history and current status of China's new energy automotive industry,and then sorts out China's new energy automotive industry from three links: production and sales,purchase and use.Current industry-related tax incentives and measures.At the same time,select typical listed new energy vehicles to develop better car listed companies,sort out and calculate their current tax burden,and through the analysis of the two aspects,summarize the current deficiencies and deficiencies of China's existing tax preferential policies in its industry;The tax incentive policies implemented in the new energy automobile industry in the United States,Japan,and Europe,as well as the effects achieved by the policies,were elaborated separately,and the practices worthy of reference in the future development of the industry in China were summarized and attracted the attention and inspiration of the government;In accordance with the relevant principles for the formulation of new energy automobile industry policies,combined with China's problems in the industry,as well as the experiences of representative developed countries and regions,From the perspective of new energy vehicle taxation and supporting systems,the relevant recommendations for further development of the industry are summarized.