推动新能源汽车产业发展的财税政策研究
发布时间：2018-07-15 16:58
【摘要】：自2009年起,我国已经成为世界第一大汽车生产国和消费国。近几年来,汽车产销量呈井喷式增长,年均增长率在10%以上,2014年底汽车保有量突破1.5亿辆。汽车产业的迅猛发展为我国经济迅速增长注入了强劲动力,成为我国支柱性产业之一。但是,汽车产业快速发展所带来的能源短缺和环境污染的问题日益显著。一方面,能源供给日趋紧张,原油对外依存度不断提高,2014年达到59.6%,我国已成为世界第一大石油进口国和世界第二大石油消费国;另一方面,大气污染日益严重,尾气排放成为大气污染的重要因素。集节能、减排为一体的新能源汽车成为汽车产业的发展方向,我国在“十二五”规划中,将其纳入新兴战略发展产业,并制定了一揽子财税扶持政策,保证了新能源汽车的顺利启航,体现了财税政策在促进新能源汽车发展中的积极作用。但是,我国新能源汽车保有量仍然较低,与国外发达国家相比,财税支持政策也存在着一定的缺陷,在一定程度上制约了产业的进一步发展。本文从财税政策的理论依据出发,分析我国新能源汽车财税扶持政策的现状及存在的问题,并借鉴欧美、日本等国家的先进经验,提出了完善推动我国新能源汽车产业发展的财税政策建议。本文通过五章来阐述新能源汽车产业财税扶持政策,每章主要内容安排如下:第一章主要介绍本文的选题背景和研究的意义,充分说明运用财税政策促进新能源汽车产业发展的重要意义,概括总结了国内外相关学者的研究成果,陈述了本文研究的主要内容与整体架构,在此基础上指出了本文的创新点与不足之处。第二章着重介绍了财税政策推动新能源汽车产业发展的理论基础。本章运用外部性理论、可持续发展理论、技术创新理论来探讨政府在市场中所发挥的作用,论证了财税政策在推动新能源汽车产业发展过程中的必要性和重要性。第三章对我国历年来推动新能源汽车产业发展的财税政策进行了阐述和分析,指出我国在运用财税政策推动新能源汽车产业发展的过程中作出了积极的探索和实践,并取得了一定的成效,但是仍然存在很多问题,然后从财政政策和税收政策两个方面对这些问题进行了归纳总结。第四章对美、欧、日等发达国家和地区在新能源汽车领域实施的财税政策进行了阐述和分析,并结合我国的实际情况总结了几点启示。第五章从技术研发、销售、使用等环节出发,提出完善我国推进新能源汽车产业发展的财税政策措施。
[Abstract]:Since 2009, China has become the world's largest automobile producer and consumer. In recent years, car production and sales have been blowout, with an average annual growth rate of more than 10 percent, and car ownership of more than 150 million vehicles at the end of 2014. The rapid development of automobile industry has injected strong power into the rapid economic growth of our country and become one of the pillar industries in our country. However, the energy shortage and environmental pollution caused by the rapid development of automobile industry are becoming more and more obvious. On the one hand, the energy supply is becoming increasingly tight, and the degree of external dependence on crude oil continues to increase, reaching 59.6 in 2014. China has become the world's largest oil importer and the world's second largest oil consumer. On the other hand, air pollution is becoming increasingly serious. Tail gas emission has become an important factor in air pollution. The new energy vehicle, which integrates energy saving and emission reduction, has become the development direction of the automobile industry. In the 12th Five-Year Plan, our country brought it into the emerging strategic development industry, and formulated a package of fiscal and tax support policies. It ensures the smooth sailing of new energy vehicles and reflects the positive role of fiscal and taxation policies in promoting the development of new energy vehicles. However, the number of new energy vehicles in our country is still low, compared with the developed countries, the fiscal and tax support policy also has some defects, which restricts the further development of the industry to a certain extent. Based on the theoretical basis of fiscal and taxation policies, this paper analyzes the current situation and existing problems of fiscal support policies for new energy vehicles in China, and draws lessons from the advanced experiences of Europe, America, Japan and other countries. The paper puts forward some suggestions on how to promote the development of new energy automobile industry in China. This paper expounds the financial and tax support policy of new energy automobile industry through five chapters. The main contents of each chapter are arranged as follows: the first chapter mainly introduces the background of this paper and the significance of the research. It fully explains the significance of using fiscal and taxation policies to promote the development of new energy automobile industry, summarizes the research results of relevant scholars at home and abroad, and states the main contents and overall framework of this paper. On this basis, this paper points out the innovation and shortcomings. Chapter two focuses on the theoretical basis of fiscal and taxation policies to promote the development of new energy automobile industry. This chapter uses the externality theory, the sustainable development theory and the technology innovation theory to discuss the government's role in the market, and demonstrates the necessity and importance of the fiscal and taxation policy in the process of promoting the development of the new energy automobile industry. The third chapter expounds and analyzes the fiscal and taxation policies that promote the development of new energy automobile industry in China over the years, and points out that China has made positive exploration and practice in the process of promoting the development of new energy automobile industry by means of fiscal and taxation policies. Some achievements have been made, but there are still many problems, which are summarized from the two aspects of fiscal policy and tax policy. The fourth chapter expounds and analyzes the fiscal and taxation policies implemented in the field of new energy vehicles in the developed countries and regions such as the United States, Europe and Japan, and sums up some enlightenments according to the actual situation of our country. The fifth chapter puts forward the fiscal and taxation measures to promote the development of new energy automobile industry from the aspects of technology research and development, sales and use.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.471
本文编号：2124760
[Abstract]:Since 2009, China has become the world's largest automobile producer and consumer. In recent years, car production and sales have been blowout, with an average annual growth rate of more than 10 percent, and car ownership of more than 150 million vehicles at the end of 2014. The rapid development of automobile industry has injected strong power into the rapid economic growth of our country and become one of the pillar industries in our country. However, the energy shortage and environmental pollution caused by the rapid development of automobile industry are becoming more and more obvious. On the one hand, the energy supply is becoming increasingly tight, and the degree of external dependence on crude oil continues to increase, reaching 59.6 in 2014. China has become the world's largest oil importer and the world's second largest oil consumer. On the other hand, air pollution is becoming increasingly serious. Tail gas emission has become an important factor in air pollution. The new energy vehicle, which integrates energy saving and emission reduction, has become the development direction of the automobile industry. In the 12th Five-Year Plan, our country brought it into the emerging strategic development industry, and formulated a package of fiscal and tax support policies. It ensures the smooth sailing of new energy vehicles and reflects the positive role of fiscal and taxation policies in promoting the development of new energy vehicles. However, the number of new energy vehicles in our country is still low, compared with the developed countries, the fiscal and tax support policy also has some defects, which restricts the further development of the industry to a certain extent. Based on the theoretical basis of fiscal and taxation policies, this paper analyzes the current situation and existing problems of fiscal support policies for new energy vehicles in China, and draws lessons from the advanced experiences of Europe, America, Japan and other countries. The paper puts forward some suggestions on how to promote the development of new energy automobile industry in China. This paper expounds the financial and tax support policy of new energy automobile industry through five chapters. The main contents of each chapter are arranged as follows: the first chapter mainly introduces the background of this paper and the significance of the research. It fully explains the significance of using fiscal and taxation policies to promote the development of new energy automobile industry, summarizes the research results of relevant scholars at home and abroad, and states the main contents and overall framework of this paper. On this basis, this paper points out the innovation and shortcomings. Chapter two focuses on the theoretical basis of fiscal and taxation policies to promote the development of new energy automobile industry. This chapter uses the externality theory, the sustainable development theory and the technology innovation theory to discuss the government's role in the market, and demonstrates the necessity and importance of the fiscal and taxation policy in the process of promoting the development of the new energy automobile industry. The third chapter expounds and analyzes the fiscal and taxation policies that promote the development of new energy automobile industry in China over the years, and points out that China has made positive exploration and practice in the process of promoting the development of new energy automobile industry by means of fiscal and taxation policies. Some achievements have been made, but there are still many problems, which are summarized from the two aspects of fiscal policy and tax policy. The fourth chapter expounds and analyzes the fiscal and taxation policies implemented in the field of new energy vehicles in the developed countries and regions such as the United States, Europe and Japan, and sums up some enlightenments according to the actual situation of our country. The fifth chapter puts forward the fiscal and taxation measures to promote the development of new energy automobile industry from the aspects of technology research and development, sales and use.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.471
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