新能源汽车产业发展的税收支持政策:国际经验与发展前瞻  

Tax Policies for the Hybrid Vehicle Industry:International Experiences and Future Development

作　　者：行伟波 张康 Xing Weibo;Zhang Kang

机构地区：[1]对外经济贸易大学国家对外开放研究院 [2]对外经济贸易大学国际经济贸易学院

出　　处：《财政科学》2023年第4期140-153,共14页Fiscal Science

基　　金：对外经济贸易大学国家开放研究院年度重点项目“全国统一大市场建设问题研究”;国家自然科学基金面上项目“促进汽车市场区域协调发展的实证分析与政策评估研究”(项目编号:72273022)。

摘　　要：新能源汽车产业是中国当前重要的产业之一,如何制定符合经济规律和社会发展的税收支持政策,对于新能源汽车产业发展和长期经济增长具有重要意义。美国、英国和欧盟等主要经济体较早提出建设新能源汽车产业,并陆续制定一系列支持新能源汽车发展的税收政策。本研究总结了2010—2022年美国、英国和欧盟主要工业国颁布的新能源汽车税收政策,发现各国有不同的税收政策重点和差异化的税收体系。中国新能源汽车产业应基于现有的国际经验,建立多样化的税收优惠方式,提高财政资金利用效率与投入力度,有效结合税收激励与约束机制,突破新能源汽车产业的发展瓶颈。Hybrid vehicle industry is one of the most important industries in China.How to formulate tax support policies that accord with economic environment and social development is of great significance for the development of new energy automobile industry and long-term economic growth.As the world's earliest economies in the construction of new energy vehicle industry,The United States,the United Kingdom and major industrial countries of European Union began to formulate a series of tax policies to support the development of new energy vehicles as early as 2001.The study comprehensively collected and summarized tax policies of hybrid vehicle issued by the above countries during 2010-2022 and found that different countries have different tax policy priorities and tax systems.After a comprehensive arrangement and systematic analysis of the above tax policies,we propose that China's hybrid vehicle industry should establish diversified tax incentives,improve the utilization efficiency and investment of financial funds,which may effectively combine tax incentive mechanism with constraint mechanism,and break through the bottleneck of industrial development.

关 键 词：新能源汽车 税收政策 国际经验 

分 类 号：F810.42[经济管理—财政学]