Research On The Tax Policy Of China's Electric Vehicle Charging Infrastructure PPP Model

In order to cope with the energy crisis and the increasingly serious environmental pollution in the early 21 st century,countries around the world began to attach great importance to the development of new energy electric vehicles.In recent years,the world electric vehicle industry has been in full swing.In addition,the government attaches great importance to the transformation and upgrading of China's automobile industry and constantly increases investment in capital,science and technology,talents and other aspects.China's electric vehicle market has been upgraded to a new level of development.However,in the process of promotion of new energy vehicles,charging infrastructure development slow hindered the further development of new energy vehicles,new energy electric vehicle charging infrastructure is an important part of the charging infrastructure development,will play a positive role in guiding the development of electric vehicles,the city's economic and social development,environmental protection energy conservation and emissions reduction actively promote role.As a new development model,PPP model has the characteristics of flexible operation,high efficiency and relieving the financial pressure of the government,which can well combine the idle social funds with advanced science and technology.Due to the characteristics and advantages of PPP model,the ev charging infrastructure produced by the government and society has the characteristics of excellent quality and good user experience.However,as a development model,PPP cannot be achieved only by one party's efforts.Only by the cooperation of the government and the society can it develop better.The government as a guide to make good development system,build a good business environment,especially in the aspect of tax policy formulation,favorable tax policy of charging infrastructure construction has driven,reasonable tax policy can not only guide the electric car infrastructure more specification,also can better motivate the construction of social capital to participate in the PPP mode,in turn,the PPP mode can better promote the implementation of tax policy.At present,15 PPP projects of charging infrastructure have been put into storage in China,but there is still no unified PPP tax policy system to guide them,which is not conducive to the promotion and development of PPP projects of charging infrastructure.At first,this paper analyzes the electric vehicle charging infrastructure PPP mode,the second in the electric vehicle charging infrastructure PPP mode in China on the analysis of combing the existing tax policy,at the same time,draw lessons from foreign experience,specific conditions in China,puts forward the unified systematically to promote the development of the PPP model in our country the tax policy system,moreover the proposed to speed up the perfect the legal system of the PPP model and formulate reasonable preferential tax policies,encourage the government policies and better social resources,and improve related supporting facilities,advantage of the characteristics of PPP mode itself,Combining government policies with social resources and reasonable tax incentives,we will encourage enterprises to actively participate in the PPP model,promote the sound development of charging infrastructure construction,and better promote the continuous optimization of the PPP model.