新能源汽车税收优惠政策应用效果分析

Study on the Preferential Tax Policy and Its Effect of New Energy Vehicles

政府为鼓励新能源汽车产业发展,出台了一系列的财政优惠政策。本文分析了实施税收优惠政策后新能源汽车产业的发展状况以及该产业在税收政策中可能遇到的问题,继而从加强产业税收政策体系建设、构建税收优惠产业链条、促进政策规范化法制化以及建立税收优惠政策效果的反馈机制四方面为推动新能源汽车产业发展的相关税收政策建议。

In order to encourage the development of new energy automobile industry,the government has issued a series of financial preferential policies.This article analyzes the development status of the new energy vehicle industry and the possible problems in the industry’s tax policy after the implementation of tax preferential policies,and then from feedback mechanism of strengthening the construction of industrial tax policy systems,building tax preferential industrial chains,promoting policy standardization and legalization,and establishing tax incentives in four aspects,summarizes the relevant tax policy recommendations to promote the development of the new energy vehicle industry..