Policy Research On The Development Of China’s New Energy Automobile Industry From The Perspective Of Financial Support

In order to address the increasingly prominent contradiction between supply and demand in fuel oil and the environmental pollution,all countries in the world have made developing the new energy automobile industry as a major national strategy.In recent years,with the development of our economy and society,China has also issued a series of finance and taxation policies to support the development of the new energy automobile industry.However,according to the "Planning for the Development of the Energy-Saving and New Energy Automobile Industry(2012-2020)" issued by the State Council in 2012,we still have a long way to go in reaching the objective of new energy vehicle production capacity reaching 2million and cumulative production and sales exceeding 5 million by 2020,and the production and sales volume will further reduce greatly with the decline of subsidies.Studying and improving the relevant financial support policies for the new energy automobile industry is an inevitable requirement for accelerating the cultivation and development of the new energy automobile industry,promoting industrial upgrade and realizing the change from a big country to a powerful country in the automobile industry.Focusing on the problems in the implementation of finance and taxation policies in the new energy automobile industry,from the perspective of financial support,and combined with the theory of public policies,this paper makes a quantitative analysis of the correlation between the finance and taxation policies and the production and sales of new energy vehicles based on the listed companies ’statement data,sums up the problems such as insufficient effective demand incentives and supply capacity to be improved,and then analyzes the reasons from tax instruments,financial subsidies and government procurements.By drawing on the useful experience of the financial support policies for new energy vehicles at home and abroad,the paper puts forward some suggestions to improve the finance and taxation policies for the new energy vehicle industry in China,including improving the financial subsidy system;perfecting and implementing the government procurement system for new energy vehicles;adjusting the taxation structure and reducing the purchasing cost of consumers;strengthening the guidance of preferential taxation.