发展新能源汽车产业,是调解能源短缺、减少环境污染和推进汽车产业长期可持续稳步发展的客观需要,也是我国加快集约型工业转型升级、培育新的经济增长点的必然选择1。但是,与传统汽车相比,新能源汽车在价格和使用等方面都存在一定劣势。新能源汽车的发展必须依靠全社会特别是政府的力量予以鼓励和支持。从各国实践看,税收优惠政策对于促进新能源汽车产业发展具有十分重要的意义。本文从这个角度出发,通过对我国与美国、日本新能源汽车产业的财税政策进行对比,分析我国新能源汽车产业税收政策存在的问题,提出相关的意见和建议。 The development of new energy automotive industry is an objective choice to mediate energy shortages, reduce environmental pollution and promote long-term sustainable and steady development of the automobile industry. It is also an inevitable choice for accelerating the transformation and upgrading of intensive industries and fostering new economic growth points in our country. However, compared with traditional cars, new energy vehicles in the price and use, etc. there are certain disadvantages. The development of new energy vehicles must rely on the power of the whole society, especially the government, to encourage and support it. From the practice of all countries, preferential tax policies are of great significance to promote the development of new energy automotive industry. From this point of view, this article compares the fiscal policies of China’s new energy automotive industry with those of the United States and Japan to analyze the existing problems in the taxation policy of China’s new energy automotive industry, and puts forward relevant opinions and suggestions.