促进我国汽车行业可持续发展的税收政策研究税务专业论文.docxVIP

AbstractWith Abstract With the rapid development of econom ic，the became common means of transport in l ives．The automobile industry also developed of the main pillars of national industries．It has long industrial chain，driving consumption power and correlation．More and more people enjoy the convenience of the in their lives，not knowing that vehicles have become the”culprit”of causing traffic congestion，air pollution and energy consumption，and affecting urban development，national energy security and environmental sustainability．These difficult problems should be China’S tax policy to solve． This paper studies the tax policies of China’S automobile industry in sustainable development from the following aspects：First，give introduction to the automotive industry，and clear the importance of tax policy the automotive industry development； Second，what automobile industry tax policy does China implement．It described the intent automobile tax policy formulation，the role of clear tax policy the automotive industry and the development results。Third，review the content and effects of the existing automotive industry tax policies from taxes and evaluation．In order to make sure that Chinats aLltomotive industry tax policy whether achieving the desired goals．Fourth， compared to foreign automobile tax policy，tax policy，to find common ground，combined with Iack of Chinars automobile industry，tax policies，summed up China’S automobile industry to improve tax policy approach．Finally，give reasonable proposal for the current tax policy of China’S automotive industry． Key Words：Automobile industry；Tax policy；Sustainable development；Energy conservation and emission reduction 万方数据 首都经济贸易大学硕士学位论文 首都经济贸易大学硕士学位论文 促进我国汽车行业可持续发展的税收政策研究 目 录 摘要 ．I Abstract ． ． ． ． ． ． ．．J| 目 录 ． 1引言 1 1．1研究背景 1 1．2文献综述 ．．1 1．2．1国外文献综述 1 1．2．2国内文献综述 2 1．2．3文献评述 3 1．3研究思路和方法 3 1．3．1研究思路 3 1．3．2研究方法 4 1．4创新与不足 4 2促进汽车行业可持续发展的税收政策的理论基础 5 2．1汽车行业的概述 5 2．1．1汽车行业的特点 5 2．1．2汽车行业产业链 5 2．2汽车行业可持续发展的税收政策的理论基础 6 2．2．1外部性理论和庇