Analysis of Tax Policy for Promoting the Development of China's New Energy Vehicles Industry

Abstract

New energy vehicle is the future development direction of vehicles, as one of China's strategic emerging industries,the new energy vehicles industry will also become one of the important emerging industry to promote the growth of the world economy. It is very important to solve the pollution of the environment and the national energy security. In view of the development status of China's new energy vehicles industry, the paper deeply analyzes the shortcomings of the current new energy automobile industry tax policy:The overall tax burden is too heavy, and the repurchase of light insurance has defects. Drawing on the experience of developed countries, it is proposed to integrate the Green Tax System into the automobile industry, to guide and encourage tax policy recommendations for the development of new energy vehicle industry. 1. The Practical Significance of Studying Tax Policy for Promoting the Development of New Energy Automobile Industry As one of the strategic emerging industries integrating energy conservation, environmental protection and sustainable development, the new energy automobile industry has become the commanding height for countries to seize the development of the automobile industry.The automobile industry is one of the important sources of national fiscal revenue, while the industrial chain is long.Taxes are involved in production process, purchase process, and use process, etc.The automobile industry needs scientific, relatively independent and comprehensive tax policies and regulations to guide.The proper use of tax policies not only guides the transformation of purchasing behavior, but also guides the transformation of producers' R&D and production behavior.In recent years, China's new energy vehicle industry has continued to attract attention, and tax incentives and various financial subsidies have emerged frequently.The Chinese government has introduced a number of financial support policies and active tax incentives to play an important guiding role in the development of new energy automobile industry. Despite this, compared with the environmentally-friendly and energy-saving automobile industry in developed countries and regions such as the United States, Japan and the European Union, the further upgrading, brand building and R&D innovation of China's new energy vehicles are still at a relatively low level. The reason is that there are still some imperfections in the tax policy for new energy vehicles, and there is no specific tax policy for the new energy automobile industry.The current tax policy for promoting the development of the new energy vehicle industry is included in the tax policy of the traditional automobile industry.To this end, in order to better reform the current tax policy of the automobile industry and make it play a role in the macro-control of the development of the national strategic industry, it is of great practical significance to study the tax policy to promote the development of the new energy automobile industry. 4th International Conference on Humanities Science and Society Development (ICHSSD 2019) Copyright © 2019, the Authors. Published by Atlantis Press. This is an open access article under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/). Advances in Social Science, Education and Humanities Research, volume 328