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

In the context of global economicization,while developing their own economies,countries are paying more and more attention to the environmental problems brought about by the development of the economy.As one of China's strategic emerging industries,new energy vehicles have gradually become the main direction of China's automobile industry transformation and upgrading with its unique clean energy and low emission characteristics.The use of new energy vehicles not only can alleviate the pressure of oil supply,but also effectively reduce the emissions of automobile exhaust.However,China's new energy automobile industry is still in its infancy,which is far from the large-scale use of developed countries.In addition,the new energy automobile industry faces constraints such as insufficient technological innovation,shortage of funds and difficulty in obtaining market recognition in the early stage of development.Relying on the market,this“visible hand” is difficult to achieve the scale production,consumption and use of new energy vehicles.Therefore,the government's “invisible hand” support for the new energy vehicle industry is particularly important.Subsequently,it issued a series of financial support and tax preferential policies.This paper starts from the current fiscal and tax incentives for new energy vehicles and explores the effects of policy support.The article first analyzes the status quo of the new energy automobile industry and related supporting measures and key technologies,and analyzes the main constraints of the development of the new energy automobile industry.Secondly,using empirical analysis to verify the impact of financial subsidies and tax burden on the new energy automobile industry,and then through the analysis of the main tax burden of the sample enterprises,to measure whether the tax burden of the industry is reasonable,and finally,put forward suggestions for optimizing fiscal and tax incentive policies.