摘要
2012年，我国已经成为世界第三大汽车消费国，第四大汽车生产国。汽车产业是推动我国国民经济迅速发展的关键产业之一，因其相关产业范围广、前向和后向产业众多而成为带动经济发展的龙头产业。然而，在汽车产业快速发展的同时，我国石油供应却持续出现紧张，对外依存度不断提高，并且汽车造成的环境污染和温室气体排放严重威胁我国的可持续发展。因此，本着节能减排的原则，新能源成为了各主要国家和汽车制造厂商的共同战略选择。新能源汽车快速发展是实施国家能源发展战略，建设资源节约型、环境友好型社会的重要举措之一，也是整个汽车产业技术升级的一次机会。新能源汽车产业发展的直接推动力就是国家的政策扶持，尤其是国家财税政策的扶持对促进我国新能源汽车产业的发展起到了重要的作用。但由于种种主客观原因，我国现行的促进新能源汽车产业的财税政策还存在着不少缺陷和不足，已经对我国新能源汽车产业的健康发展构成重大障碍。因此，对我国促进新能源汽车产业的财税政策探讨就成了理论对实践的必然回应。
本文在现有新能源汽车相关财税政策的理论基础上，运用文献研究法，参考财税政策方面众多研究结果，了解促进新能源汽车发展的财税政策的历史和现状，对我国现行的财税政策进行评价，出我国财税政策在促进新能源汽车发展方面的局限性；运用比较研究研法，本文通过分析比较国内外促进新能源汽车产业发展的财税政策，得出国外先进之处，这给研究提供了非常值得借鉴的有价值的参考材料；运用探索性研究方法，作出重新思考，为完善我国新能源汽车财税政策提出可行性建议，如加大对新能汽车技术研发财
政补贴力度，减免新能源汽车车辆购置税，把政府对公车的采购制度化，加大对新能源汽车基础配套措施的投入等。
关键词：新能源汽车产业；财政政策；税收政策
Abstract
In 2012, our country has become the world's third largest car consumer, the fourth largest car producer. Automobile industry is one of key industries to promote the development of the national economy rapidly, because of its wide scope of relevant industries, the forward and backward industry many as to drive the economic development leading industry. In the auto industry's rapid development, however, at the same time, China's oil supply has been strained, resulting in increasing external dependency, car environment pollution and greenhouse gas (GHG) emissions caused by a serious threat to the sustainable development of our country. Therefore, based on the principle of energy conservation and emissions reduction, new energy automobile industry in recent years, showing a rapid development momentum, has become a major country and automobile manufacturers are the common strategic choice. Rapid development of new energy vehicles is the implementation of the national energy development strategy, construction of resource saving and environment friendly societ
y, one of the important measures for is a chance in the entire automobile industry technology upgrades. Direct impetus in the development of new energy vehicles industry is a national policy support, especially the support of national fiscal and taxation policies to promote the development of new energy vehicles industry in China plays an important role. But because of various subjective and objective reasons, China's current fiscal and taxation policies to promote new energy vehicles industry still exist many shortcomings and the insufficiency, has been to our country the healthy development of new energy vehicles industry constitutes a major obstacle. As a result, the fiscal and taxation policies to promote new energy vehicles industry in China has become the inevitable response theory to the practice are discussed.
Based on the new energy vehicles are related based on the theory of fiscal and taxation policy, using literature research, reference the fiscal and taxation policy of many research results, to understand the history of the fiscal and taxation policies to promote the development of new energy vehicles and the status
quo, to evaluate our current fiscal and taxation policy, to find out China's fiscal and taxation policies in promoting new energy vehicle development limitations; By applying the method of comparison research, this article through analysis and comparison the fiscal and taxation policies to promote the d
evelopment of new energy automobile industry both at home and abroad, to obtain foreign advanced place, it provides a very worthy of reference to research valuable reference materials; Using exploratory study method, make to rethink, to consummates our country new energy automobile taxation policy put forward feasible Suggestions, such as increasing financial subsidies to new energy vehicle technology research and development, new energy automobile vehicle purchase tax breaks, the institutionalization of government procurement on the bus, increase investment in new energy vehicles base supporting measures, and so on.
Keywords: new energy automotive industry ; fiscal policy; tax policy
目录
摘要........................................................................ I Abstract ................................................................... II 1 绪论. (1)
汽车购置税1.1研究的背景 (1)
1.2研究的目的 (1)
1.3研究的意义 (1)
1.3.1理论意义 (1)
1.3.2实践意义 (2)
1.4相关文献综述 (2)
1.5研究的思路与方法 (2)
1.5.1研究的思路 (2)
1.5.2研究的方法 (3)
2新能源汽车产业发展的财税政策理论概述 (4)
2.1新能源汽车及新能源汽车产业的内涵 (4)
2.2发展新能源汽车产业的意义 (4)
2.2.1有助于解决国家石油安全问题 (4)
2.2.2有助于降低环境污染 (5)
2.2.3是创建完全自主品牌汽车的一次难得的历史性机遇 (5)
2.3财税政策对促进新能源汽车产业发展的必要性 (6)
2.3.1有助于完成我国“十二五”规划中新能源汽车产业发展目标 (6)
2.3.2有助于促进我国新能源汽车市场的开拓 (6)
2.3.3一定程度上有助于促进我国汽车产业实现跨越式发展 (6)
3我国现行促进新能源汽车产业发展的财税政策存在的问题 (8)
3.1国家补贴政策作用有限 (8)
3.2现行的税收政策不完善 (8)
3.2.1对于新能源汽车产业的中间试验品缺乏税收优惠政策 (8)
3.2.2促进新能源汽车产业发展的税收优惠政策形式单一 (9)
3.2.3促进新能源汽车产业发展的税收激励政策作用有限 (9)
3.2.4我国在汽车购买阶段的税收负担过重 (9)
3.3我国政府对新能源汽车采购力度较小 (9)
3.4新能源汽车产业的基础设施建设的财政投入比较少 (10)
4国外促进新能源汽车产业发展的财税政策启示 (12)
4.1世界主要国家促进新能源汽车产业发展的财税政策 (12)
4.1.1美国促进新能源汽车产业发展的财税政策 (12)
4.1.2日本促进新能源汽车产业发展的财税政策 (13)
4.1.3英国促进新能源汽车产业发展的财税政策概述 (14)
4.2世界主要国家促进新能源汽车产业发展的财税政策对我国的启示 (15)
4.2.1大力支持新能源技术研发 (15)
4.2.2大力支持新能源汽车产业走向市场 (15)
4.2.3完善基础配套设施 (16)
5促进新能源汽车产业发展财税政策的选择 (17)
5.1加大国家对促进新能源汽车产业发展的财政补贴力度 (17)
5.1.1加大对技术研发的财政补贴力度 (17)
5.1.2加大我国新能源汽车产业市场开拓的财政补贴力度 (17)
5.1.3加大对提高企业生产与销售能力的财政补贴力度 (18)
5.2完善相关税收政策 (18)
5.2.1完善新能源汽车产业技术研发税收政策 (19)
5.2.2完善新能源汽车产业市场开拓的税收政策 (19)
5.3完善我国新能源汽车产业的政府采购制度 (20)
5.4加大新能源汽车产业配套设施建设的投入 (20)
5.4.1提高新能源汽车配套设施建设覆盖率 (20)
5.4.2 明确行业标准和技术路线，奠定财税政策支持的基础 (21)
5.4.3 强化新能源汽车产业相关的法律制度研究 (21)
5.4.4加大新能源汽车产业管理部门建设的财政投入 (22)
结束语 (23)
参考文献 (24)
致谢........................................................ 错误!未定义书签。附录.. (26)