Study On The Preferential Tax Policies Of Vehicle Purchase Tax Of China’s New Energy Vehicles

In terms of promoting my country’s economic and social development,the automobile industry has always been an important pillar industry.As my country’s urbanization pollution and energy scarcity problems have become more serious,the new energy automobile industry is regarded as in line with the development direction of the current era.In recent years,its development has shown rapid development under the strong support of the state.Therefore,in line with the principles of energy conservation and reduction of harmful pollution emissions,the new energy automobile industry has received the focus of national policies and corresponding support from beginning to end,especially in terms of fiscal subsidy policies and tax preferential policies.Among them,t he preferential tax policy that has attracted more attention from the country and consumers in recent years is the preferential policy of exempting the purchase of new energy vehicles from vehicle purchase tax since 2014.This tax exemption policy was firs t established in2014.There have been two deadline extensions.Therefore,it is necessary to consider the follow-up development of this policy and the improvement plan of vehicle purchase tax from the actual situation at this stage.This article will also focus on the research on the preferential vehicle purchase tax policy for new energy vehicles.In this part of the theoretical analysis of preferential policies for new energy vehicle purchase tax,including the concept and classification of new energy ve hicles,the tax system elements of vehicle purchase tax and the relevant theoretical basis for exempting new energy vehicles from vehicle purchase tax,this paper It uses the concept of new energy vehicles as defined by the Ministry of Industry and Informa tion Technology of the People’s Republic of China,as well as documents such as the "Vehicle Purchase Tax Law of the People’s Republic of China" implemented in 2019.In related theories,it analyzes the theoretical basis of new energy vehicles exemption from vehicle purchase tax from the theory of tax preference effect,market failure theory and government regulation theory.In this part of the analysis of the current situation of my country’s new energy vehicle purchase tax,from the analysis of the relevant data of vehicle purchase tax revenue to the relevant production and sales data of new energy vehicles.Starting from the historical evolution of the vehicle purchase tax,the whole process of the vehicle purchase tax going through the "fee-to-tax" stage to the formal levy is analyzed.In addition,this article discusses and analyzes the establishment of the new energy vehicle purchase tax for the first time,the reasons behind the two adjustments,and the purpose of the policy.It also discusses and analyzes the changes in the vehicle purchase tax revenue,the proportion of the tax revenue,and the income by region.The data from three aspects of the situation analyzes the current revenue situation and development trend of vehicle purchase tax in my country.In terms of new energy vehicles,by analyzing the production and sales of new energy vehicles,the effect of preferential vehicle purchase tax policies on them is obtained,and a comprehensive analysis is carried out in combination with other current i nfluencing factors.In this part of the analysis of the existing problems in the current preferential policies for the purchase of new energy vehicles in my country,first from the tax system design of the purchase tax of new energy vehicles,analyze the purchase of new energy vehicles in my country from the perspectives of tax rates,preferential scope and preferential periods.Existing problems of tax preferential policies.Secondly,from the perspective of new energy vehicle supporting policies,the analysis is carried out with the central financial subsidy policy for new energy vehicles and the supporting infrastructure construction policy for new energy vehicles as the core.In the relevant foreign tax policies and reference parts,although many countri es do not use the specific concept of vehicle purchase tax,some tax types similar to the nature of vehicle purchase tax can still be found.This article focuses on foreign tax categories that are similar in nature to vehicle purchase tax.Based on specifi c research and analysis,specific research and reference countries include: the United States,some representative countries in Europe,and Japan and South Korea.In this part of my country’s new energy vehicle purchase tax preferential policy recommendations,based on the existing problems analyzed in the previous article,starting from the actual situation in my country,suggestions for improving the vehicle purchase tax are proposed,including: discussing the vehicle purchase tax The feasibility of multi-level or hierarchical tax rate design;further expand the scope of the new energy vehicle purchase tax exemption,strictly control the screening of the tax exemption list,and appropriately establish a phased policy on the new energy vehicle purchase tax.