Study On The Influence Of Fiscal And Taxation Policies On The Consumption Of New Energy Vehicles

Environmental pollution,energy bottlenecks and the release of consumer demand are the three major factors that make new energy vehicles the development direction of the automotive industry in the future.In the past three years,the industrialization of new energy vehicles in China has been developing rapidly and with remarkable results.It has developed into the largest new energy vehicle market in the world in the first half of 2015.Although the energy of the new energy automobile consumption market has been further stimulated,there is still great potential to be released,and the problems of backward charging infrastructure,hidden battery safety and the poor promotion effect of new energy vehicles are still outstanding.A set of multi-level fiscal and tax policies is needed to promote and standardize the new energy car market.Development?The fiscal and tax policies are still a powerful tool to promote the prosperity of current new energy vehicles.It is of great practical significance to cultivate the concept of green purchase for consumers and to promote the sustainable economic development and build a low carbon energy saving society.The main contents of this paper include three aspects:first,based on the theory of externality,the theory of public products and the theory of sustainable development,this paper systematically combs the fiscal and tax policies in the field of new energy automobile consumption,points out the shortage of fiscal and tax policies,and analyzes the theoretical influence mechanism of the fiscal and tax policies.Secondly,this paper uses the regional data of 28 new energy vehicles in 2012-2015 and constructs a double fixed effect panel model to test the impact of fiscal and tax policies on the development of new energy vehicles.The conclusion is that the key to promote the healthy development of new energy vehicles in China is that fiscal and tax policies are the key.Finally,we comb the fiscal policies of the developed countries to promote the consumption of new energy vehicles,and provide experience for the development of new energy vehicle consumption in China.In combination with the national conditions of our country,the government should play its due role in focusing on the self-regulation of the market,and put forward the relevant policy optimization suggestions from two levels in the short and medium-and long term.The theme of this paper is the study of the impact of fiscal and taxation policies on the consumption of new energy vehicles,mainly using the combination of empirical analysis and theoretical analysis.Compared with previous studies,this article focuses on the analysis of new energy vehicle consumption areas,in order to explore the optimization direction of fiscal and taxation policies.In the field of new energy vehicle consumption,we hope to give full play to the role of "market +government" combination boxing,with the strategy of sustainable development and the background of scientific and technological innovation,so as to realize the rapid,healthy and sustainable development of the new energy vehicle consumption.