新能源汽车财税政策效应研究  

Research on the Effect of Fiscal Policy of New-energy Vehicles

作　　者：廖家勤[1] 孙小爽 

机构地区：[1]暨南大学经济学院,广东广州510632

出　　处：《税务与经济》2017年第1期86-93,共8页Taxation and Economy

摘　　要：近年来,为推动汽车产业战略转型升级,扶持新能源汽车发展,我国政府各相关部门相继研究出台了多项政策措施。梳理当前我国新能源汽车财税政策,结合经济学理论与政策实践分析新能源汽车财税政策的效应,可以看出,受价格偏高、续航里程短、配套不完善等因素的制约,我国现行新能源汽车财税政策效应还不够明显,新能源汽车市场尚未完全打开。完善新能源汽车财税政策的思路为:一方面维持现行政策,从价格方面激励,同时采取退坡机制,逐渐减少补贴优惠力度;另一方面财税政策要着力于供给侧结构性改革,激励新能源汽车关键技术创新,激励新能源汽车充电设施建设。In recent years,some relevant government departments in China have introduced a number of policies and measures in order to promote the transformation and upgrading of automobile industry and support the development of new-energy vehicles. A study is conducted in this paper to analyze the current fiscal policy of new-energy vehicles and the effect of fiscal policy with the help of economic theory and policy practice. It can be seen that the effect of current fiscal policy of new-energy vehicles is not prominent in China due to the high price,short mileage and imperfect ancillary facility. Hence,the market of new-energy automobile is not flourishing.The ways to improve the fiscal policy of new-energy vehicles are： maintaining the current policy and stimulating in price; taking back slope mechanism and gradually reducing subsidies and preferential treatment. In addition,the fiscal policy should focus on the supply-front structure and stimulating the innovation of key technology and the construction of charging facilities of new-energy vehicles.

关 键 词：新能源汽车 财税政策 财政补贴 

分 类 号：F812.0[经济管理—财政学]