促进我国节能环保汽车产业发展的 税收政策研究-税务专业论文.docxVIP

摘要 摘 要 随着科学技术的进步与人民生活水平的提高，汽车已经成为人们日常生活 中重要的交通运输工具。然而汽车产业引起的各种环境、能源、交通问题日益 严重。随着汽车保有量不断增加，加快了石油等能源的消耗速度，石油等能源 供不应求的局面越来越突出，制约着未来汽车工业的发展；汽车尾气已成为城 市空气的第一大污染源，加剧着全球气候变暖。因此，发展节能环保汽车已成 为汽车工业发展的必然选择，对于缓解能源供应紧张、减少温室气体排放具有 不可比拟的效应。 为了缓解能源供应紧张及环境恶化等问题，全面实施节能环保战略，政府 应通过宏观调控手段引导节能环保汽车产业的发展。税收政策作为国家宏观调 控的一项重要经济手段，贯穿于汽车产业的各个环节，对优化我国汽车产业结 构具有不可替代的作用。在相关的税收优惠政策实施后，我国节能环保汽车的 产销量迅速增长，彰显出税收政策的“助推剂”作用。然而，目前我国节能环 保汽车在汽车消费市场所占份额仍较低，发展还面临许多挑战，现行的税收政 策也滞后于汽车工业的发展。为了履行二氧化碳减排的承诺和提高我国汽车自 主品牌知名度，我国政府应贯彻并完善与汽车产业相关的各项税收政策。 本文以绿色税收、“双重红利”等理论为基础，从节约能源、减少碳排放 等角度出发，论证发展节能环保汽车产业的重要性。然后分析当前我国节能环 保汽车产业的税收政策及其执行的效果，并归纳出其存在的问题。在借鉴美国、 欧盟、日本、韩国国家鼓励节能环保汽车产业发展的税收经验的基础上，从汽 车生命周期的角度提出优化我国节能环保汽车产业的税收政策建议。 关键词：汽车工业；节能减排；税优惠收政策；建议 I Abstract With the progress of science and technology and peoples living level improvement, cars have become the most important means of transportation in peoples daily life. Especially in the past ten years, Chinas car sales increased with an average annual growth rate of 10%. However, it brings all kinds of environmental problems: energy shortage, increasingly serious traffic problems.With the traditional cars’ amount increasing, the situation of supply shortage of oil will become increasingly prominent, restricting the future development of the automobile industry. The new energy vehicles can not only improve energy efficiency, decrease the energy supply, but also reduce the air pollution, greenhouse effect and so on.Therefore, the development of energy-saving and environment-friendly auto industry has become the strategic direction, plays a positive role in promoting the transformation and upgrading of the auto industry. In order to alleviate the energy shortage and environment deterioration, to fully implement energy-saving and environmental protection strategy, China’s government have introduced many policies to encourage the development of new energy vehicles. The tax policy, as a significant means of national macro-control, related to all periods of the automobile industry, p