Research On Fiscal And Taxation Policy Support For New Energy Vehicles

With the continuous development of the society,the increasing consumption of automobiles and the corresponding increase in oil consumption have led to the shortage of oil energy resources around the world.At the same time,the carbon dioxide emitted by cars forms the greenhouse effect.Under the pressure of ensuring energy supply security and addressing climate change,developing new-energy vehicles is an important part of accelerating China's development into a manufacturing power.It will help protect the environment and foster new economic growth points and new driving forces.The development of new energy vehicles is generally regarded as the main direction of future development by the traditional automobile industry powers abroad,and they actively guide and support the development of new energy vehicles through fiscal and tax policies.China's"Thirteenth Five-year" National Strategic Emerging Industry Development Plan clearly points out that new energy vehicles,related industries as an important component of the national emerging strategy.We should keep abreast of global innovation and reform in energy,strive to achieve synchronous industrial reform,increase the proportion of application of new energy vehicles and new energy through large-scale green industries,and promote new energy vehicles and new energy to become pillar industries.China has included the new energy automobile industry in the scope of strategic emerging industries.In recent years,in order to promote the large-scale civilian use of new energy automobiles,the state has begun to implement planned fiscal and tax subsidy policies to support the promotion and application of new energy automobiles.The rapid development of the new energy automobile industry is of great significance to China in terms of increasing energy supply,ensuring energy security and responding to environmental changes.As a manufacturing power,China has the world's largest market for new energy vehicles,the most complete industrial supporting system and the most complete policy support system.With the continuous development of productivity,a number of excellent new energy vehicle enterprises have emerged in recent years.In the long run,with the development of new energy vehicles,bypassing the traditional path of fuel vehicle production is the best way to achieve automotive power,is a strategic measure to deal with climate change and promote green development,is a wise move to benefit the country and the people.Both the report of the 19th CPC National Congress and the fourth Plenary Session of the 19th CPC Central Committee put forward requirements on accelerating the development of advanced manufacturing industry and energy conservation and environmental protection industry,and further clarified the target of developing new energy automobile industry.In the report to the 19th National Congress of the Communist Party of China(CPC),it was clearly mentioned that the construction of manufacturing industry should be taken as a breakthrough point for the country to achieve the transformation of manufacturing industry with the help of network technology,big data technology,artificial intelligence technology and various real economy.Through different levels of consumption and innovation,we should complete the green and low-carbon production model,promote the rapid development of the sharing economy under the modern supply model,and explore new driving forces and new growth points in the field of human resources.In order to realize the transformation of economic institutions,we should also focus on the middle and high-end value chain in the global field and gradually cultivate the global manufacturing industry with world influence.We will promote market-oriented innovation in green technology,promote green financial reform,and improve the quality and growth of clean,energy conservation and environmental protection industries.The fourth Plenary Session of the 19th CPC Central Committee pointed out that "we should accelerate the improvement of the socialist market economy system.Through the construction and improvement of advanced manufacturing system,promote the revitalization of the real economy,with the help of ecological industry construction to promote the country into the road of sustainable development.We will further implement the green philosophy that "clear waters and green mountains make mountains of gold and silver." In developing the economy,we must practice the basic philosophy of governing the country--protecting the environment and conserving resources.In strict accordance with the priority of protection,conservation,and gradually restore the natural ecological environment of the national principles and policies.We should unswervingly align the development path of ecological civilization with the common progress of production and life,and paint a beautiful picture.We will establish a system for efficient use of resources.Advance the energy revolution and build a clean,low-carbon,safe and efficient energy system.This paper discusses from five parts.The introduction.This part describes the background and significance of the topic selection,domestic and foreign research reviews,research methods,innovation and shortcomings,etc.,discusses the theoretical and practical significance of the research on the development of new energy automobile industry in Xinjiang Uygur Autonomous Region,and summarizes and analyzes the research status at home and abroad.The second part is about the relevant concepts and theoretical basis of the new energy automobile industry.This part mainly expounds the basic concepts of the new energy automobile industry and the new energy automobile industry,the basic theories of fiscal and tax policies,the theories of externality,sustainable development and government intervention.The third part,the xinjiang Uygur Autonomous Region new energy vehicle industry development policy status,focuses on the analysis of the xinjiang Uygur Autonomous Region new energy vehicle development status,the development of new energy vehicle industry advantages and disadvantages,pointed out the fiscal and tax policies existing problems.In the fourth part,the fiscal and tax policies of some countries to promote the development of new energy automobile industry are used for reference.This part focuses on the analysis of the fiscal and tax policies and policy benefits of the United States,Germany and Japan in the development of new energy automobile industry,analyzes the advanced experience of promoting industrial development,and draws policy enlightenment.The fifth part is the policy Suggestions for promoting the development of the new energy automobile industry in Xinjiang Uygur Autonomous Region.The last part,based on the analysis of the causes of the problems in the implementation of the policies and combining with the actual situation of Xinjiang Uygur Autonomous Region,puts forward the fiscal and tax policy Suggestions for the promotion and application of new energy automobiles in Xinjiang Uygur Autonomous Region.