新能源汽车车辆购置税减免政策研究  

Research on the Tax Exemption Policy for New Energy Vehicle Purchase Tax

作　　者：尹小娜 肖翔[2] 靳东升 Yin Xiaona;Xiao Xiang;Jin Dongsheng

机构地区：[1]山东外国语职业技术大学财会金融学院 [2]北京交通大学可持续交通创新中心

出　　处：《财政科学》2024年第7期121-127,共7页Fiscal Science

基　　金：广东省哲学社会科学规划项目“创新信息夸大披露对资本市场效率影响及机制研究”(项目编号:GD24XGL038)。

摘　　要：在“双碳”和能源转型大趋势下,新能源汽车的发展契合积极培育新兴产业和未来产业的要求,成为促进产业链高质量发展的必然选择。本文通过对国内外相关扶持政策和实施效果的研究,以及对存在的相关问题分析,发现我国新能源汽车车辆购置税存在政策覆盖范围有限、优惠幅度较小、税率设置有待进一步完善、低碳化财政导向作用需加强等问题,进而文章从调整税收优惠政策范围、分级设置新能源普惠车和高档车的车辆购置税政策、延长政策期限,升级低碳化政策驱动等方面提出完善建议,以促进新能源汽车产业发展的政策驱动向市场驱动转化,推动新能源汽车产业的高质量发展。Under the trend of"carbon peaking and carbon neutrality goals"and energy transformation,the de-velopment of new energy vehicles is in line with the spirit of"actively cultivating emerging industries and future industries"and has become an inevitable choice to promote high-quality development of the industrial chain.Through research on relevant support policies and implementation effects at home and abroad,as well as analy-sis of existing problems,it is found that China's new energy vehicle purchase tax has limited policy coverage,small preferential margins,the tax rate setting needs to be further strengthened,and the low-carbon fiscal ori-entation needs to be further strengthened.Therefore,this article proposes improvement suggestions from adjust-ing the scope of tax preferential policies,setting up vehicle purchase tax policies for new energy inclusive and high-end vehicles at different levels,extending policy periods,upgrading low-carbon policy drivers,etc.,in or-der to promote the transformation of policy driven development of the new energy vehicle industry into market driven development,and promote the high-quality development of the new energy vehicle industry.

关 键 词：车辆购置税 新能源汽车 减免政策 

分 类 号：F812.42[经济管理—财政学]