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加快发展新能源汽车,不仅是有效缓和我国能源和环境压力,促进汽车产业可持续发展的主要目标,也是加快我国汽车产业转变升级、提高我国综合国力的重要要求。然而,我国新能源汽车产业处于成长初期,仍面临着市场地位不牢固、生产成本过高、竞争力弱等问题。文章将对新能源汽车产业在销售环节、购买环节和消费环节的税收政策进行研究,找出这三个环节中的税收政策存在的问题,并分析其原因。希望能发现我国新能源汽车在税收政策方面的不足之处,为完善新能源汽车产业的长远健康发展提供建议。
Accelerating the development of new energy vehicles is not only the main objective of effectively easing the pressure on China’s energy and environment and promoting the sustainable development of the automobile industry, but also the important requirement for speeding up the transformation and upgrading of China’s automobile industry and raising the overall national strength of our country. However, at the early stage of growth, China’s new energy automotive industry still faces the problems of weak market position, high production cost and weak competitiveness. The article will study the tax policies of the new energy automobile industry in the sales, purchase and consumption sectors, find out the problems existing in the tax policies in these three aspects, and analyze the reasons. Hoping to find the shortcomings of China’s new energy vehicles in the tax policy, to provide suggestions for improving the long-term and healthy development of the new energy automotive industry.