新能源汽车产发展论文.docVIP

PAGE PAGE I PAGE I 摘 要 2012年，我国已经成为世界第三大汽车消费国，第四大汽车生产国。汽车产业是推动我国国民经济迅速发展的关键产业之一，因其相关产业范围广、前向和后向产业众多而成为带动经济发展的龙头产业。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，并且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，本着节能减排的原则，新能源成为了各主要国家和汽车制造厂商的共同战略选择。新能源汽车快速发展是实施国家能源发展战略，建设资源节约型、环境友好型社会的重要举措之一，也是整个汽车产业技术升级的一次机会。新能源汽车产业发展的直接推动力就是国家的政策扶持,尤其是国家财税政策的扶持对促进我国新能源汽车产业的发展起到了重要的作用。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，已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了理论对实践的必然回应。 本文在现有新能源汽车相关财税政策的理论基础上，运用文献研究法，参考财税政策方面众多研究结果，了解促进新能源汽车发展的财税政策的历史和现状，对我国现行的财税政策进行评价，找出我国财税政策在促进新能源汽车发展方面的局限性；运用比较研究研法，本文通过分析比较国内外促进新能源汽车产业发展的财税政策，得出国外先进之处，这给研究提供了非常值得借鉴的有价值的参考材料；运用探索性研究方法，作出重新思考，为完善我国新能源汽车财税政策提出可行性建议，如加大对新能汽车技术研发财政补贴力度，减免新能源汽车车辆购置税，把政府对公车的采购制度化，加大对新能源汽车基础配套措施的投入等。 关键词：新能源汽车产业；财政政策；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 in