Analysis of the automobile industry to promote the development of new energy tax policy analysis

Abstract: the development of new energy vehicles is an inevitable choice for low-carbon economy, but also the future development trend of automobile industry, the country's fiscal and other policies of the new energy automotive industry development of the direct driving force. This paper describes our current development of new energy automotive industry conditions, from the financial and tax policies and new energy automotive industry relevance, this paper proposes a new energy automobile industry to promote the development of tax policy recommendations.

Keywords: new energy automotive industry, tax policies, subsidies

As the world economy, the rapid increase in carbon dioxide emissions resulting in a bad environment is deteriorating ecological, environmental issues more and more attention has been paid, therefore, economy, low carbon economy has become the mainstream of the times. In this context, the new energy automobile gradually coming into view, become the inevitable choice for a low carbon economy and automotive industry development trend.

First, the basic characteristics of new energy vehicles and development of the status quo (the definition of a new energy vehicles and characteristics defined in accordance with national Development and Reform Commission announced a new energy vehicles is the use of unconventional vehicle fuel as a power source, or use the conventional vehicle fuel, power plant using the new vehicle, the vehicle dynamics integrated control and drive advanced technologies, the formation of advanced technical principles, with new technologies, new car structure the new energy vehicles, including hybrid vehicles, pure electric vehicles (BEV, solar energy vehicles, fuel cell electric vehicles (FCEV, hydrogen cars, other new energy sources (such as high energy storage devices, automotive and other types of DME products.

New energy vehicles to use unconventional fuels as a power source, with a small or even zero-emission emissions benefits, can effectively reduce carbon dioxide emissions, has played a role in protecting the environment, sustainable development is important.

(Two of China's new energy automobile industry development in China in the national '863' program with the support of major projects, new energy vehicle development capabilities from weak to strong, three types of new energy vehicles, respectively, completed the function prototype, prototype and product performance prototype trial, the initial formation of the new energy automobile industrial chain the same time, the development of new energy vehicles, there are many obstacles, mainly for the industry is not made slower, traditional car key technology behind the constraints of inadequate investment in sustainable development, market support and incentives in place and so on.

Second, the current development of new energy automotive industry's tax policy June 1, 2010, the Ministry of Finance and other four ministries jointly issued <<regarding the development of new energy vehicles to subsidize private purchases of the pilot, 'which determine in Shanghai, Changchun, Shenzhen, Hangzhou , Hefei, 5 cities to start a private purchase of new energy vehicles subsidy pilot, according to the notice of the standard plug-in hybrid vehicle maximum subsidy of 50,000 yuan / vehicles, pure electric passenger maximum grant 60,000 yuan / vehicle, The central government also according to the number of pilot cities and the private purchase of the required standard grant.

2010, the Ministry led the development of <<energy-saving and new energy automotive industry plan (2011-2020>> This plan is clear and specific description of the development of new energy vehicles in China in the direction and goals of which should increase the financial subsidies ,2011-2015, the central government allocated special funds to support the new energy vehicle demonstration and to focus on hybrid vehicles to promote fuel-efficient vehicles, the private purchase of new energy vehicle demonstration pilot city matching funds should be special arrangements, the main used to support the private purchase of new energy vehicles, building charging facilities to carry out battery recycling, in which the private purchase of new energy vehicles proportion of financial subsidies, not less than 50% of central government funds in tax relief to increase the intensity, 2011 - 2020, pure electric vehicles, plug-in hybrid vehicles exempt from vehicle purchase tax ,2011-2015, moderate to severe hybrid cars halved vehicle purchase tax, consumption tax and travel tax, energy-saving and new energy vehicles and key parts components for high-tech enterprises enjoy the state's income tax incentives ,2011-2020, the sales of new energy vehicles and key parts of the adjusted VAT rate of 13% and its key components of new energy enterprises on research and development expenses 100 % additional deduction from taxable income amount.

Issued more than a series of new energy automobile industry development policy and measures for the development of new energy automotive industry to build a favorable environment for fiscal policy to promote the automobile industry restructuring, promoting new energy automotive industry and large-scale development and upgrading the core competitiveness of the automotive industry provides a strong technical support and policy support.

Development of new energy automotive industry and taxation policy recommendations (one of the central and local financial subsidies in the form of large-scale promotion of new energy vehicles, industrial development at present, China's new energy automotive industry is not mature, not the size of the industry chain has formed. And large research and development costs of new energy vehicles, high cost, car manufacturers rely solely on the strength is still relatively weak, a government financial subsidies to promote its large-scale, industrial development of a powerful weapon. the central government for the private pilot cities to purchase, registration and implementation of new energy vehicles to use direct price subsidies, the production of new energy vehicles to subsidize the production company. Links to free download

Local governments based on the actual situation, taking due account of factors such as scale and technology, based on new energy vehicles based on conventional cars with similar differences for hybrid vehicles, pure electric vehicles and fuel cell vehicles and other special subsidies to promote the active participation of the domestic auto companies organization of production of new energy vehicles.

(B increase government official vehicle procurement efforts to play the guiding role of government procurement in China is now about a larger number of official vehicles, the annual consumption of large funds, government car purchases slower annually, accounting for the proportion of total government procurement is not high, and the majority of vehicles purchased big cars, so the government procurement official car has a huge market space, new public service vehicles should be given priority to buy buy environment-friendly energy-efficient vehicles and clean energy vehicles, the introduction of a more favorable implementation details and standards the new energy vehicles in the government procurement list, not only to purchase new energy taxi and bus, car and put new energy into the official car of the procurement list.

(C to improve the new energy automotive industry-related tax incentives, tax exemption, tax cuts stimulate the development of industry first, should be introduced to promote the new energy automobile production enterprise development income tax incentives to increase production of new energy vehicle development costs of pre-tax deduction ratio within a certain amount of credit for the business year to implement new investment preferential income tax policy. Second, adjust the current consumption tax policy to improve the large displacement car tax, small-displacement car tax reduction, energy saving effect is obvious for new energy Auto zero tax rate, new energy vehicles to help improve sales and usage. Finally, the perfect travel tax, vehicle purchase tax and other specific taxes, exemption from pure electric vehicles, plug-in hybrid car vehicle purchase tax, halved ordinary mixed electric vehicle purchase tax and vehicle excise duty, registration for the new electric cars and plug-in hybrid vehicles exempted from travel tax, ordinary hybrid cars halved travel tax.

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Xu Lihong, to play policy functions to promote the development of new energy vehicles in China Business newspaper, 2010,11.
Liu Jing, the new energy vehicles dilemma of government procurement in China Energy Report, 2010,10.
Wu Yong, the new energy automobile market, car allowance policy on the impact of the automobile repair, 2010, (7.

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