推動新能源汽車產(chǎn)業(yè)發(fā)展的財稅政策研究
發(fā)布時間：2018-07-15 16:58
【摘要】：自2009年起,我國已經(jīng)成為世界第一大汽車生產(chǎn)國和消費國。近幾年來,汽車產(chǎn)銷量呈井噴式增長,年均增長率在10%以上,2014年底汽車保有量突破1.5億輛。汽車產(chǎn)業(yè)的迅猛發(fā)展為我國經(jīng)濟迅速增長注入了強勁動力,成為我國支柱性產(chǎn)業(yè)之一。但是,汽車產(chǎn)業(yè)快速發(fā)展所帶來的能源短缺和環(huán)境污染的問題日益顯著。一方面,能源供給日趨緊張,原油對外依存度不斷提高,2014年達到59.6%,我國已成為世界第一大石油進口國和世界第二大石油消費國;另一方面,大氣污染日益嚴重,尾氣排放成為大氣污染的重要因素。集節(jié)能、減排為一體的新能源汽車成為汽車產(chǎn)業(yè)的發(fā)展方向,我國在“十二五”規(guī)劃中,將其納入新興戰(zhàn)略發(fā)展產(chǎn)業(yè),并制定了一攬子財稅扶持政策,保證了新能源汽車的順利啟航,體現(xiàn)了財稅政策在促進新能源汽車發(fā)展中的積極作用。但是,我國新能源汽車保有量仍然較低,與國外發(fā)達國家相比,財稅支持政策也存在著一定的缺陷,在一定程度上制約了產(chǎn)業(yè)的進一步發(fā)展。本文從財稅政策的理論依據(jù)出發(fā),分析我國新能源汽車財稅扶持政策的現(xiàn)狀及存在的問題,并借鑒歐美、日本等國家的先進經(jīng)驗,提出了完善推動我國新能源汽車產(chǎn)業(yè)發(fā)展的財稅政策建議。本文通過五章來闡述新能源汽車產(chǎn)業(yè)財稅扶持政策,每章主要內(nèi)容安排如下:第一章主要介紹本文的選題背景和研究的意義,充分說明運用財稅政策促進新能源汽車產(chǎn)業(yè)發(fā)展的重要意義,概括總結(jié)了國內(nèi)外相關(guān)學(xué)者的研究成果,陳述了本文研究的主要內(nèi)容與整體架構(gòu),在此基礎(chǔ)上指出了本文的創(chuàng)新點與不足之處。第二章著重介紹了財稅政策推動新能源汽車產(chǎn)業(yè)發(fā)展的理論基礎(chǔ)。本章運用外部性理論、可持續(xù)發(fā)展理論、技術(shù)創(chuàng)新理論來探討政府在市場中所發(fā)揮的作用,論證了財稅政策在推動新能源汽車產(chǎn)業(yè)發(fā)展過程中的必要性和重要性。第三章對我國歷年來推動新能源汽車產(chǎn)業(yè)發(fā)展的財稅政策進行了闡述和分析,指出我國在運用財稅政策推動新能源汽車產(chǎn)業(yè)發(fā)展的過程中作出了積極的探索和實踐,并取得了一定的成效,但是仍然存在很多問題,然后從財政政策和稅收政策兩個方面對這些問題進行了歸納總結(jié)。第四章對美、歐、日等發(fā)達國家和地區(qū)在新能源汽車領(lǐng)域?qū)嵤┑呢敹愓哌M行了闡述和分析,并結(jié)合我國的實際情況總結(jié)了幾點啟示。第五章從技術(shù)研發(fā)、銷售、使用等環(huán)節(jié)出發(fā),提出完善我國推進新能源汽車產(chǎn)業(yè)發(fā)展的財稅政策措施。
[Abstract]:Since 2009, China has become the world's largest automobile producer and consumer. In recent years, car production and sales have been blowout, with an average annual growth rate of more than 10 percent, and car ownership of more than 150 million vehicles at the end of 2014. The rapid development of automobile industry has injected strong power into the rapid economic growth of our country and become one of the pillar industries in our country. However, the energy shortage and environmental pollution caused by the rapid development of automobile industry are becoming more and more obvious. On the one hand, the energy supply is becoming increasingly tight, and the degree of external dependence on crude oil continues to increase, reaching 59.6 in 2014. China has become the world's largest oil importer and the world's second largest oil consumer. On the other hand, air pollution is becoming increasingly serious. Tail gas emission has become an important factor in air pollution. The new energy vehicle, which integrates energy saving and emission reduction, has become the development direction of the automobile industry. In the 12th Five-Year Plan, our country brought it into the emerging strategic development industry, and formulated a package of fiscal and tax support policies. It ensures the smooth sailing of new energy vehicles and reflects the positive role of fiscal and taxation policies in promoting the development of new energy vehicles. However, the number of new energy vehicles in our country is still low, compared with the developed countries, the fiscal and tax support policy also has some defects, which restricts the further development of the industry to a certain extent. Based on the theoretical basis of fiscal and taxation policies, this paper analyzes the current situation and existing problems of fiscal support policies for new energy vehicles in China, and draws lessons from the advanced experiences of Europe, America, Japan and other countries. The paper puts forward some suggestions on how to promote the development of new energy automobile industry in China. This paper expounds the financial and tax support policy of new energy automobile industry through five chapters. The main contents of each chapter are arranged as follows: the first chapter mainly introduces the background of this paper and the significance of the research. It fully explains the significance of using fiscal and taxation policies to promote the development of new energy automobile industry, summarizes the research results of relevant scholars at home and abroad, and states the main contents and overall framework of this paper. On this basis, this paper points out the innovation and shortcomings. Chapter two focuses on the theoretical basis of fiscal and taxation policies to promote the development of new energy automobile industry. This chapter uses the externality theory, the sustainable development theory and the technology innovation theory to discuss the government's role in the market, and demonstrates the necessity and importance of the fiscal and taxation policy in the process of promoting the development of the new energy automobile industry. The third chapter expounds and analyzes the fiscal and taxation policies that promote the development of new energy automobile industry in China over the years, and points out that China has made positive exploration and practice in the process of promoting the development of new energy automobile industry by means of fiscal and taxation policies. Some achievements have been made, but there are still many problems, which are summarized from the two aspects of fiscal policy and tax policy. The fourth chapter expounds and analyzes the fiscal and taxation policies implemented in the field of new energy vehicles in the developed countries and regions such as the United States, Europe and Japan, and sums up some enlightenments according to the actual situation of our country. The fifth chapter puts forward the fiscal and taxation measures to promote the development of new energy automobile industry from the aspects of technology research and development, sales and use.
【學(xué)位授予單位】：山東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F426.471
本文編號：2124760
[Abstract]:Since 2009, China has become the world's largest automobile producer and consumer. In recent years, car production and sales have been blowout, with an average annual growth rate of more than 10 percent, and car ownership of more than 150 million vehicles at the end of 2014. The rapid development of automobile industry has injected strong power into the rapid economic growth of our country and become one of the pillar industries in our country. However, the energy shortage and environmental pollution caused by the rapid development of automobile industry are becoming more and more obvious. On the one hand, the energy supply is becoming increasingly tight, and the degree of external dependence on crude oil continues to increase, reaching 59.6 in 2014. China has become the world's largest oil importer and the world's second largest oil consumer. On the other hand, air pollution is becoming increasingly serious. Tail gas emission has become an important factor in air pollution. The new energy vehicle, which integrates energy saving and emission reduction, has become the development direction of the automobile industry. In the 12th Five-Year Plan, our country brought it into the emerging strategic development industry, and formulated a package of fiscal and tax support policies. It ensures the smooth sailing of new energy vehicles and reflects the positive role of fiscal and taxation policies in promoting the development of new energy vehicles. However, the number of new energy vehicles in our country is still low, compared with the developed countries, the fiscal and tax support policy also has some defects, which restricts the further development of the industry to a certain extent. Based on the theoretical basis of fiscal and taxation policies, this paper analyzes the current situation and existing problems of fiscal support policies for new energy vehicles in China, and draws lessons from the advanced experiences of Europe, America, Japan and other countries. The paper puts forward some suggestions on how to promote the development of new energy automobile industry in China. This paper expounds the financial and tax support policy of new energy automobile industry through five chapters. The main contents of each chapter are arranged as follows: the first chapter mainly introduces the background of this paper and the significance of the research. It fully explains the significance of using fiscal and taxation policies to promote the development of new energy automobile industry, summarizes the research results of relevant scholars at home and abroad, and states the main contents and overall framework of this paper. On this basis, this paper points out the innovation and shortcomings. Chapter two focuses on the theoretical basis of fiscal and taxation policies to promote the development of new energy automobile industry. This chapter uses the externality theory, the sustainable development theory and the technology innovation theory to discuss the government's role in the market, and demonstrates the necessity and importance of the fiscal and taxation policy in the process of promoting the development of the new energy automobile industry. The third chapter expounds and analyzes the fiscal and taxation policies that promote the development of new energy automobile industry in China over the years, and points out that China has made positive exploration and practice in the process of promoting the development of new energy automobile industry by means of fiscal and taxation policies. Some achievements have been made, but there are still many problems, which are summarized from the two aspects of fiscal policy and tax policy. The fourth chapter expounds and analyzes the fiscal and taxation policies implemented in the field of new energy vehicles in the developed countries and regions such as the United States, Europe and Japan, and sums up some enlightenments according to the actual situation of our country. The fifth chapter puts forward the fiscal and taxation measures to promote the development of new energy automobile industry from the aspects of technology research and development, sales and use.
【學(xué)位授予單位】：山東財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F426.471
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