Study On The Tax Po Iicies To Promote The Deve Iopment Of China’s New Energy Vehicles Industry

The expansion of automobile demand and the upgrading of consumption provide a strong boost to economic growth.On the other hand,it also causes problems such as resource shortage and environmental pollution.Replacing traditional non-renewable energy sources with new energy sources and developing green,low-carbon and circular economy cooperatively have become the consensus to realize sustainable development.With the advent of the era of new energy revolution,the new energy vehicle industry has become the focus of competition among countries with new technology,new structure and new technical principles.This is also an important opportunity to change the long-term large but not strong situation of China’s automobile industry.Therefore,the state has introduced various tax preferential policies since 2008.Under this background,a large number of enterprises have been able to rise rapidly.However,with the increasing competition and the continuous expansion of the scale of new energy vehicle industry,the problems existing in tax policies are also beginning to appear.Based on this,this study makes an in-depth study on the improvement of the tax system of new energy vehicles through the methods of literature research,case analysis and the combination of qualitative analysis and quantitative analysis.Firstly,this paper introduces the development status of China’s new energy vehicle industry from the perspective of industrial chain,and analyzes the specific overview of the upstream,middle and downstream industrial chain.This paper analyzes the implementation status of green tax system in China’s new energy vehicle industry,including the implementation status of turnover tax,enterprise income tax and property tax,and analyzes the problems existing in the tax policies of various industrial chains.Secondly,taking BYD as a specific case,this paper makes an in-depth analysis,including the analysis of BYD group’s tax preference,the impact of tax policies on BYD’s technology research and development and sales profitability.BYD is the representative of China’s new energy vehicle industry.It has layout in the upstream,middle and downstream industrial chains.Although the preferential tax policies have brought certain benefits to BYD,they have also exposed some problems.These problems are common problems in China’s new energy vehicle industry.Therefore,it is necessary to optimize and improve the new energy vehicle tax system,So as to promote the healthy development of new energy vehicle industry.Finally,based on the experience of the green tax system in the new energy vehicle industry in the United States,Germany and Japan,this paper puts forward some suggestions for the improvement of China’s new energy vehicle tax system.We should expand the coverage of tax policy,enhance the pertinence of tax policy,constantly improve tax indicators,enrich policy forms,and set up a reasonable decline mechanism of tax policy.