《新能源汽车产业发展的财税政策研究本科毕业论文》.doc

摘 要 2012年，我国经成为世界第三大汽车消费国，第四大汽车生产国。然而，在汽车产业快速发展的同时，我国石油供应却持续出现紧张，对外依存度不断提高汽车造成的环境污染和温室气体排放严重威胁我国的可持续发展。因此，本着节能排的原则，成为了各主要国家和汽车制造厂商的共同战略选择但由于种种主客观原因，我国现行的促进新能源汽车产业的财税政策还存在着不少缺陷和不足，经对我国新能源汽车产业的健康发展构成重大障碍因此，对我国促进新能源汽车产业的财税政策探讨就成理论对实践的历史和现状，新能源汽车财政税收政策Abstract In 2012, our country has become the worlds third largest car consumer, the fourth largest car producer. Automobile industry is one of key industries to promote the development of the national economy rapidly, because of its wide scope of relevant industries, the forward and backward industry many as to drive the economic development leading industry. In the auto industrys rapid development, however, at the same time, Chinas oil supply has been strained, resulting in increasing external dependency, car environment pollution and greenhouse gas (GHG) emissions caused by a serious threat to the sustainable development of our country. Therefore, based on the principle of energy conservation and emissions reduction, new energy automobile industry in recent years, showing a rapid development momentum, has become a major country and automobile manufacturers are the common strategic choice. Rapid development of new energy vehicles is the implementation of the national energy development strategy, construction of resource saving and environment friendly society, one of the important measures for is a chance in the entire automobile industry technology upgrades. Direct impetus in the development of new energy vehicles industry is a national policy support, especially the support of national fiscal and taxation policies to promote the development of new energy vehicles industry in China plays an important role. But because of various subjective and objective reasons, Chinas current fiscal and taxation policies to promote new energy vehicles industry still exist many shortcomings and the insufficiency, has been to our country the healthy development of new energy vehicles industry constitutes a major obstacle. As a result,