促进新能源汽车发展的财税政策研究——以上市汽车企业为例  

On Taxation and Subsidy Policy to Promote New Energy Vehicle Development in China——Take the Automotive Companies as Example

作　　者：李泉[1] 王小雪[1] 

机构地区：[1]兰州大学经济学院,甘肃兰州730000

出　　处：《经济与管理》2012年第6期37-43,共7页Economy and Management

基　　金：国家社科基金项目(10XJY-015);兰州大学中央高校基本科研业务费专项资金资助(重点)项目(12LZUJBWZD005)

摘　　要：面对环境与能源对汽车产业发展的双重约束,新能源汽车发展已成为当前和今后较长时期内政府、企业、消费者及其他组织机构重点关注的难点与热点问题。基于汽车上市公司相关财务数据,通过对企业税负、政府补贴程度和企业研发费用及其对汽车上市企业净利润的影响分析,不难发现未来时期中国在科学合理引导和激励企业发展新能源汽车的过程中,财税政策干预领域的税收制度设计与政府补贴至关重要。Due to the challenges from both environment and energy sources faced by the Automotive Industry, the development of New Energy Vehicle has become, in a long run, a concerning and widely-discussed issue by governments, enterprises, consumers as well as other institutions. Based on the relevant financial data from the listed automotive companies, through the analysis about the corporate taxation, level of government allowances and the corporate Research and Development （R＆D） expenses and their influences to the corporate Net Profit, it is not difficult to realize that, in order to guide and stimulate in an appropriate way to the corporate development of New Energy Vehicle in the future in China, the design of the Taxation System and the Government Subsidy - within the field of fiscal and taxation policy intervention-is essential.

关 键 词：新能源汽车 汽车上市公司税负 政府补贴 研发费用 

分 类 号：F406[经济管理—产业经济]