Research On The Fiscal And Taxation Policies Of China’s New Energy Vehicle Industry

For more than 40 years of China’s reform and opening up,economic construction has attracted attention,and residents’ income has steadily increased.This has also brought about changes in the consumption structure.Among them,the continued increase in car ownership has also led to an increase in the consumption of fossil fuels such as petroleum.However,relying solely on domestic energy supply cannot meet the car’s consumption demand for fuel,which increases China’s energy dependence.At the same time,the use of fossil fuels has also led to increasingly serious greenhouse effects and environmental pollution problems.Therefore,in order to alleviate the energy shortage and environmental pollution problems,new energy vehicles,as the future development direction of the automobile industry,are highly valued.In particular,the "13th Five-Year Plan" proposes to significantly increase the proportion of new energy vehicles,and the strategic emerging industry status of new energy vehicles will be strengthened again.The development of new energy vehicles can achieve the effects of energy saving and emission reduction and environmental protection on the one hand,and on the other hand,it can adjust the country’s energy structure and reduce the external dependence of China’s oil.Therefore,the development of the new energy vehicle industry contains huge economic and social benefits.However,the difficulties in research and development of key technologies are high,the long market cultivation period,large initial investment,and low economic benefits,and other practical problems also make it difficult to popularize and apply new energy vehicles on a large scale.The charging infrastructure industry,as a complementary product of new energy vehicles,also has the above problems.The difficulty of charging also restricts the scale of use of new energy vehicles,which makes consumers’ purchase confidence insufficient and their purchase demand cannot be further released.Only by taking into account the market promotion of new energy vehicles and the construction of charging networks can we expand the market share of new energy vehicles and promote the development of the industry.In the early stage of the development of the new energy vehicle industry,the government needs to play the role of a manager,and it has issued a number of industrial development plans,including many financial and tax policy measures.Therefore,this article takes the fiscal and taxation policy in the field of charging infrastructure as the starting point of the study,to study the effect of fiscal and taxation policies on corporate R & D and performance.