Research On Fiscal And Tax Policies To Promote The Development Of New Energy Vehicle Industry

Since the 21st century,the speed of economic development in various countries is getting faster and faster,and the environmental problems have aroused people’s widespread concern,which hindered economic development to a certain extent.Therefore,countries began to think about the relationship between economic development and environmental protection.Among them,the waste heat from traditional fuel vehicles has become one of the important sources of environmental pollution.As one of the emerging industries,new energy vehicle industry has the advantages of energy saving and emission reduction,low noise and environmental protection,which provides an opportunity for the transformation and upgrading of China’s automobile industry.Since 2001,the Chinese government has issued fiscal and tax policies to promote the development of new energy vehicle industry.However,compared with foreign countries,the problems of shortage of funds and imperfect supporting infrastructure in the new energy vehicle industry in China are more prominent.It is difficult to realize the reasonable allocation of resources and promote the healthy development of China’s new energy vehicle industry only by relying on the market.Based on the current fiscal and tax policies of China’s new energy vehicle industry,this paper analyzes the impact of fiscal and tax policies on the new energy vehicle industry,and then gives corresponding policy suggestions according to its impact.Firstly,the concept and development status of new energy vehicle industry are clarified,and the deficiencies in the development process of the industry are analyzed.Secondly,through the empirical analysis of the impact of fiscal and tax policies on the new energy vehicle industry,the promotion effect of fiscal and tax policies on the sample enterprises is investigated,and the existing problems are found.Finally,combined with the results of empirical analysis and the advanced experience of the United States and Japan,this paper puts forward more targeted fiscal and tax policy suggestions for the development of China’s new energy automobile industry,so as to better promote the development of new energy automobile industry and the transformation and upgrading of automobile industry,and accelerate the pace of building a powerful automobile country in the world.