市场机制与政府补贴:反思我国新能源汽车产业财政与税收制度

Market Mechanism and Government Subsidy: Review on China’s New Energy Vehicle Industry Finance and Taxation Policy

本文结合我国新能源汽车产业财税政策现状,解读欧美主要发达国家新能源汽车产业财税支持手段。文章重点分析了目前新能源汽车财税制度框架下存在的若干具体产业问题,并认为目前该产业财税资源投入效率低下。文章提出,我国未来新能源汽车产业财税支持政策设计应以市场化机制为主,政府引导为辅,提高财政资源利用效率,同时完善新能源产业供给侧和需求侧的多样化市场激励制度。

By investigating the status quo of China’s finance and taxation policy for the new energy vehicle industry and interpreting the corresponding solutions in major Western developed countries,with an focus on specific problems within the current finance and taxation policy framew ork,the paper finds low efficiency in the public funding schemes.The paper suggests that in designing China’s future finance and taxation supporting policy in new energy vehicle industry,market mechanism should be the main concern and government play the subsidiary,and that the financial resources should be used in a more efficient way and market incentives should be diversified and improved on both supply-side and demand-side.