Research On The Tax Incentive System Of Self-driving Car Industry

China’s "Thirteenth Five-Year" National Strategic Emerging Industries Development Plan clearly states that artificial intelligence should be developed to promote the transformation of the achievements of artificial intelligence technology,focusing on promoting the industrialization of multiple applications,including smart cars;"Intelligent Development Planning" has also repeatedly mentioned the need to focus on the development of autonomous driving technology and achieve breakthroughs in intelligent transportation and driverless technology platforms.On February 10,2020,11 ministries and commissions,including the National Development and Reform Commission,jointly issued the "Intelligent Car Innovation Development Strategy".The six aspects of the technological innovation system,product innovation system,infrastructure system,regulatory standards system,product supervision system and network security system are: The development of China’s smart car industry outlines a blueprint for development.It can be seen that the artificial intelligence industry,as a strategic emerging industry,has a major leading role in economic transformation and overall social development.Autonomous driving is one of the most mature areas for the application of artificial intelligence technology,and promoting the development of the autonomous vehicle industry has become its due meaning.The industrialization of autonomous vehicles can promote the transformation and upgrading of the industrial structure,and has a positive impact on the progress of China’s science and technology and the improvement of international competitiveness.China also attaches great importance to the incentives for the self-driving car industry from the institutional level,but most of these systems are manifested in permitting regulations that allow self-driving cars to conduct road tests or macroscopic policy documents that promote the development of self-driving cars.As an important economic lever for national macro-control,taxation is a means that can play an effective incentive role in all aspects of the development of the autonomous vehicle industry.In China’s current tax incentive system,there are many regulations on promoting the development of high-tech enterprises,but there are fewer relevant regulations specifically for tax incentives in the autonomous vehicle industry.China’s self-driving car industry tax incentive system has many problems inthe overall legislation,research and development,manufacturing,sales,which makes it difficult for the tax incentive system to play its due role as a guide and guide.In view of this,this article first elaborates the basic theory of the tax incentive system of the self-driving car industry,then analyzes the existing defects and deficiencies of the tax incentive system of the self-driving car industry in China,and attempts to explore the perfect path of the tax incentive system of the self-driving car industry.In addition to the introduction and conclusion,this article is divided into three parts:The first part is the basic theory of the tax incentive system of the self-driving car industry.This part first defines the basic concepts of self-driving cars,self-driving car industry,and self-driving car industry tax incentive system;then discusses the theoretical basis of the self-driving car industry tax incentive system;and finally briefly describes the self-driving car industry tax incentive system Basic principles.The second part is the current situation and existing problems of China’s self-driving car industry tax incentive system.In this part,through investigation and analysis of the current tax incentive laws and regulations that can be applied to the self-driving car industry,the current status and existence of China’s self-driving car industry tax incentive system in terms of overall legislation,research and development,manufacturing and sales are elaborated separately.The problem.The third part is the improvement of China’s self-driving car industry tax incentive system.This part aims at the defects and deficiencies in the tax incentive system of China’s self-driving car industry,and correspondingly proposes specific ways to improve the tax incentive system of China’s self-driving car industry from the aspects of overall legislation,research and development,manufacturing and sales.