Study On The Policy Effect Of Vehicle Purchase Tax Exemption For New Energy Vehicles In China

China began to study new energy automobile related technologies in the 1990 s,after years of research,both in the field of technology and industrial progress,have made great achievements-the comprehensive strength of new energy automobile industry is ranked third in the world,new energy automobile production and sales ranked first in the world for six consecutive years.In 2020,although China’s yield and sales volume of new energy automobiles achieved a large amount in total volume,the proportion of the production and sales of new energy automobiles accounted for less than 6% of the total automobile yield and sales volume.From the "New energy automobile industry progress Plan(2021-2035)" proposed in 2025 new energy automobile sales to achieve 20% of the total automobile sales target is still a big gap,which means that the future progress of the new energy automobile industry is still indispensable to the support of fiscal and tax policies.Since the early industrialization of new energy automobiles,various fiscal and tax policies to guide consumers to buy new energy automobiles have been introduced,including the exemption policy of automobile purchase tax.Since September 2014,consumers do not need to pay automobile purchase tax when purchasing new energy automobiles.The policy period will be extended from the end of 2017 to the end of 2020,and the policy period will be extended for another two years at the end of 2020.This is one of the important measures to build a green tax system in China,which reduces the purchase cost for consumers.It is worth exploring whether this continuous preferential tax policy has helped the progress of new energy automobile industry or the reasons for the continued implementation of this preferential tax policy.This thesis aims to explore the policy effect of the exemption policy of new energy automobile purchase tax,that is,what impact the policy will have on the new energy automobile industry.Firstly,it combs the progress process of China’s automobile purchase tax,collects relevant data,and introduces the tax situation of China’s automobile purchase tax;Then it introduces the progress process and overall production and marketing of China’s new energy automobile industry,and combs various fiscal and tax policies for China’s new energy automobile industry.The third chapter explores the impact mechanism of the automobile purchase tax exemption policy on the new energy automobile industry from a theoretical perspective,and then quantitatively analyzes the policy effect of the new energy automobile purchase tax exemption policy by using an empirical model on the basis of theoretical analysis.The monthly sales data of 8 brands,9 new energy automobiles and 15 traditional energy automobiles from January 2014 to December 2019 are selected as samples,with a total of 1146 sample data,The empirical results show that the automobile purchase tax exemption policy will indeed boost the growth of new energy automobile sales,and then boost the progress of new energy automobile industry,but the effect of the policy is unstable.After empirical analysis,this thesis introduces the relevant tax policies adopted by major foreign countries to boost the progress of new energy automobile industry,summarizes the similarities and differences,and obtains some reference and enlightenment.Finally,in the sixth chapter of this thesis,according to the results of empirical analysis,the current situation of preferential policies and the research of domestic scholars,this thesis summarizes the problems existing in the automobile purchase tax exemption policy issued for the new energy automobile industry,and puts forward suggestions on the improvement of tax policies and supporting policies to help the progress of the new energy automobile industry.