推动新能源汽车产业发展的税收优惠政策研究

Research on Preferential Tax Policies to Promote the Development of the New Energy Vehicle Industry

2023年受到国际能源市场动荡和“双碳”目标的影响,新能源汽车因其环保、节能、低碳等特点而受到越来越多的关注和支持。税收优惠政策作为一种常用的产业扶持手段,在推动新能源汽车产业发展方面具有重要作用。研究发现,当前新能源汽车产业发展税收政策存在的问题,主要包括税收优惠政策缺乏指向性、税收优惠高度集中综合减税效果不佳等。对此,可在借鉴世界先进国家新能源汽车产业税收优惠政策的基础上,从提高税收优惠政策的指向性、加大税收优惠覆盖面和力度、实施“三税合一”等方面,促进新能源汽车产业的可持续、全面发展。

In 2023,affected by the turmoil of the international energy market and the“dual carbon”goal,new energy vehicles will receive more and more attention and support due to their environmental protection,energy saving and low carbon characteristics.As a commonly used means of industrial support,preferential tax policies play an important role in promoting the development of the new energy vehicle industry.It is found that the current problems in the tax policy for the development of the new energy vehicle industry mainly include the lack of orientation of the preferential tax policy,the high concentration of tax incentives,and the effect of comprehensive tax reduction.In this regard,on the basis of learning from the preferential tax policies of the new energy vehicle industry in the world's advanced countries,we can promote the sustainable and comprehensive development of the new energy vehicle industry from the aspects of improving the orientation of preferential tax policies,increasing the coverage and intensity of tax incentives,and implementing the“three taxes in one”.