A Study On Preferential Tax Policy For New Energy Vehicles

An increase in the number of traditional vehicles has contributed to a higher level of contamination generated by exhaust gas.According to the latest environmental report,ozone pollution caused by vehicle exhaust emission is rising year by year,which has apparently replaced PM2.5 and become the primary source of air contamination.With the continuous growth in economy,it is estimated that the number of cars will be larger in the future.Hence,energy scarcity and air pollution brought about by prosperous conventional auto-industry are destine to break out.Therefore,to further achieve sustainable development,new energy vehicle has become the inevitable trend of automobile industry development.Notably,in the traditional automobile sector,China's automobile industry is relatively backward in R & D capability compared with advanced countries such as United States and Japan.However,the gap among countries in the field of new energy vehicles is tiny.The development of new energy vehicle industry not only plays a great role in addressing energy shortage and air contamination,but also determines whether China's auto industry can occupy a place in the world market.Since the 863 energy saving plan and other special plans that promote the development of new energy vehicles have been implemented,our government attaches great importance to the development of new energy vehicle industry and has issued a series of policies to encourage the development of the industry,which include financial subsidies,preferential tax incentives and subsidies to consumers.In order to promote the development of new energy vehicles,governments actively respond to the call of the state by formulating detailed countermeasures for supporting facilities construction and demonstration operation management,creating a favorable policy environment for the development of new energy vehicle industry,with a promotion in new energy vehicle industry in China.These fiscal and tax support policies have helped China's new energy automobile industry to achieve progress and development to some extent.Yet,problems still exist,such as the poor pertinence of preferential tax policies applied to the new energy vehicle industry and insufficient support in the guidance of tax revenue;the lack of diversity in the bonus of tax policy and deficient indirect preferential tax policy,which give rise to defraud and unreasonable tax structure.The study of the current preferential tax policies for new energy vehicles will help further the development of new energy vehicles and even the entire automobile industry progress.Under the premise of ensuring national finance,this research will help to coordinate the relationship between the development of China's high pollution and high energy consumption automobile manufacturing industry,the overall economic development and energy saving and environmental protection,and form a trend for sustainable development.The structure of this article is divided into five parts: the first part is the introduction,which roughly describes the background of new energy vehicles,the research situation both at home and abroad,the research ideas and methodology.The second part introduces the present development of China's new energy automobile industry and analyzes the features of the new energy automobile industry.The third part analyzes the preferential tax policies for new energy vehicles implemented in Chongqing,and points out the problems in the implementation of the preferential tax policies for the new energy automobile industry in Chongqing.The fourth part summarizes the effective tax preferential policies adopted by other countries in the process of developing the new energy automobile industry,and sums up the valuable experience.The fifth part is aimed at the effectiveness of the implementation of the new energy automotive industry tax policy in Chongqing and gives corresponding suggestions to improve the existing preferential tax policies for new energy vehicles.