Analysis On The Effect Of Fiscal And Tax Incentives For New Energy Vehicles In China

Nowadays,all countries in the world are faced with energy supply shortage,serious environmental pollution and other problems.In order to alleviate these pressures,promoting the transformation and upgrading of the traditional automobile industry has become a top priority.As an emerging industry,new energy vehicles can greatly reduce resource consumption,reduce air pollution and alleviate the problem of global warming.Compared with the advanced countries in the world,there is a big gap between China's traditional automobile industry and the new energy automobile industry.However,in the early stage of the development of China's new energy vehicle industry,there are always problems such as poor technology and incomplete supporting facilities,which greatly hinder its development.Therefore,in the early stage of the development of new energy automobile industry,it is very important for the government to support and implement relevant fiscal and taxation policies,and promote industrial development by formulating a series of new energy automobile industry development plans.In this paper,on the basis of theoretical analysis,through the analysis of government regulation theory,the theory of government management system,financial subsidies economic effect theory,the theory of economic effect of preferential tax principle and mechanism to promote the development of new energy vehicles,puts forward the necessity of the implementation of the national policy,in order to further explore and research for the development of new energy vehicles industry subsidies and preferential tax policies to lay the foundation.Secondly,the status quo of new energy vehicles in China at the present stage is described,including the status quo of the development of new energy vehicles market and technology.It is found that the new energy vehicles industry lacks relevant policy support,the market development is uneven and other problems,in terms of technology,core technology is difficult to break through,supporting facilities are not complete and other problems.In the following part,the fiscal and tax preferential policies related to new energy vehicles at home and abroad are studied to mainly sort out China's fiscal and tax preferential policies and existing problems.In addition,the relevant policies implemented by developed countries such as the United States,the European Union and Japan are analyzed to summarize the international experience that can be absorbed.Again,research our country finance and tax preferential policies for the effect of new energy vehicles,mainly analyzes the two aspects of effects,one is the impact on the new energy automobile enterprise profit,the second is the influence of the investment in research and development of new energy automobile enterprises,accordingly concluded that the fiscal subsidies,the impact of income taxes,circulation tax burden of enterprise is not the same.According to the results of theoretical and empirical analysis,this paper gives targeted Suggestions from fiscal subsidies,tax preferences and other aspects to promote the further optimization and upgrading of the new energy automobile industry.