Research On The Problems And Countermeasures Of The Implementation Of Finance And Tax Policies For New Energy Vehicles In Chongqing

China is a big car consumer,and its car ownership has surpassed that of the United States,ranking first in the world.The increase in car ownership has led to an increase in the emission of harmful gases and solid waste,which has put enormous pressure on the environment and directly threatens the achievement of China’s carbon peaking and carbon neutrality goals.Under the background of global energy depletion and deterioration of the ecological environment,new energy vehicles are regarded as the development trend of the automobile industry,and also an important opportunity to realize the overtaking of my country’s automobile industry..Therefore,it is of practical urgency to study the promotion and leading role of specific policies on the new energy vehicle industry and find out the problems in policy implementation.As one of the four municipalities directly under the Central Government in China,Chongqing is an important economic city in the upper reaches of the Yangtze River and one of the largest automobile production bases in China.The automobile manufacturing industry is relatively developed,the traditional automobile industry chain is relatively complete,and the industrial foundation is relatively solid.At present,the production,sales and ownership of new energy vehicles in Chongqing are still in the forefront of the country.It is one of the first batch of demonstration cities for the promotion and application of new energy vehicles in the country,and is carrying out municipal special investment promotion actions for strategic emerging industries.The implementation of financial and tax policies for new energy vehicles directly affects the development of the new energy vehicle industry;It is related to the regional economic construction,the improvement of citizens’ living standards,and the sustainability of the ecological environment and energy.Chongqing will build a hundred billion level intelligent network connected new energy vehicle industry New energy vehicle development industry is in full swing in the construction and accelerated development of Chongqing,but how to make the government effectively implement fiscal and tax preferential policies;To achieve the original intention of policy formulation,there are still some problems and room for optimization in terms of implementation.Based on externality theory,tax regulation theory and policy implementation research theory,combined with the actual implementation of Chongqing’s new energy vehicle fiscal and tax policies,this paper uses literature analysis,survey and interview methods to analyze and summarize the problems in the process of policy implementation.The "water injection" and fraudulent compensation of declared product parameters still exist,the high support policy has not yet fully produced high-quality vehicles in mass production,the financial subsidies for new energy vehicles are now "local protectionism",the recycling of new energy used vehicles and waste parts is in the blind area of support,and the development and construction of related new energy vehicle supporting facilities are still lagging behind.The reasons are summarized and analyzed as follows: in the industrial chain,the policy coverage is not complete,and the support accuracy is insufficient;The implementation is not enough,and the tax collection needs to be improved;The industry standard is vacant,and the value chain mining is not extensive.It is necessary to study and formulate appropriate fiscal and tax preferential policies and establish them in a legal form for a long time;Expand the coverage of the industrial chain,broaden the policies and implementation methods,so that the entire industrial chain benefits from policy support and development;We will improve the way we collect finance and tax,promote the upgrading of automobile consumption,strengthen the training of cadres,change the conservative economic outlook of individual government departments,and introduce new enterprise development.Formulate evaluation standards and fiscal and taxation policies for new energy used cars and waste and old parts,organize multi sector integration,and apply big data and cloud platform to intelligently integrate the construction of supporting facilities.Through the above measures to solve the problems found in the implementation of fiscal and tax policies in the development of new energy vehicles,the industry will further upgrade and develop.