促进我国新能源汽车产业发展的财税政策研究
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摘要
汽车产业是国民经济和社会发展的重要支柱产业,是现代社会不可或缺的组成部分。然而,传统汽车对化石能源的依赖,加快了化石能源消耗的速度,加剧了全球石油能源日渐枯竭的风险,同时,大量排放有害气体和污染物质,导致城市污染日益严重。能源问题、环境问题成为汽车工业不能承受之重。集能源节约和环境保护功能于一身的新能源汽车成为汽车产业未来发展方向,成为一个全球性的问题,也成为一个国家抢占制高点、发展和保护民族产业的重要内容。
尽管新能源汽车产业发展是时代的必须,但从现实性看,新能源汽车自身目前还存在一些困难,使其不能像传统汽车那样,发展主要依靠市场主导驱动——市场有需求,厂家去开发、生产。新能源汽车需要政府的拉动或者政府的鼓励、政府的政策远远超过传统汽车。
首先,技术路线的风险。目前,世界主要国家研发的新能源汽车大致有混合动力汽车、纯电动汽车、燃料电池汽车、燃气汽车、氢动力汽车和生物乙醇(柴油)汽车六种车型。自替代能源概念提出以来,对新能源汽车技术路线的争议一直不断。目前比较一致的认识是,近期以开发混合动力车为主,中期是纯电动汽车,长期是燃料电池汽车。对于电动汽车,锂离子电池、铅酸蓄电池、镍氢蓄电池、镍镉电池孰优孰劣,究竟用什么材料符合电动汽车技术和市场需求,目前还是过程当中。
其次,关键零部件不成熟的风险。新能源汽车不仅仅是把发动机换成电池,电池、电机、电控和电池管理系统,一系列的部件需要突破和集成。从全球新能源汽车开发情况看,电池续航里程、寿命等问题急需技术上的重大突破。行驶里程上,从已经投放的电动汽车看,电动汽车的续航里程大都在150公里以下,难以保证长距离的行驶。另外,电池成本也是一个重大课题。目前技术相对成熟的混合动力车和纯电动车,以当前的规模和成本,仅电驱动成本就在八万元左右,高昂成本严重制约了新能源汽车的消费。再次,配套设施的风险。充电站是电动汽车最主要的配套设施,没有充电站,电动车就不能上路。由于新能源汽车发展需要有一个过程,产业化期初,在电动车保有量极低的情况下,充电站的投入也会成为一种风险。于是,先建充电站还是先卖电动车,犹如先有鸡还是先有蛋的问题一样存在争议。基础设施建设已经成为新能源汽车产业化瓶颈之一。首先是资金问题,建成传统加油站那样密集的充电网络,需要多少基础设施,需要投入多少资金,或许更重要的是,应该由谁来承担这笔费用,目前尚未定论。同时,更深层次的问题是如何建立充电站的商业模式,该家用充电还是该公共充电,是该慢充还是快充,还需要时间摸索、验证,需要在过程中发展这套体系,因为汽车类型、城市化程度和政府政策都会对此产生重要影响。
最后,消费市场的风险。汽车产品属于典型的服务性有形产品,消费者是根据产品是否适合自己使用来考虑,而不是以国家提倡不提倡为原则。虽然现在有很多环保人士,但绝大部分的消费者并不考虑环保问题,而首先考虑的是汽车的安全、成本、方便性和舒适性。相对于传统汽车,新能源汽车目前在性价比、零配件、配套服务等方面欠缺完整的体系作为整体产品的支撑。此外,新能源汽车与传统汽车的消费体验不一样,消费者是否能接受、怎么接受,需要参与新能源的各方在市场培育、政府引导、原油价格、交通管理等方面做很多工作。从目前的发展状况看,油电混合动力、纯电动和燃料电池汽车是未来三大发展趋势。以美、日、欧为代表的汽车领先国家,都制定了国家战略规划,积极发展新能源汽车。我国的新能源汽车产业在国家“863”计划重大专项的支持下,经过十多年的持续快速发展,新能源汽车研发能力由弱变强,整车产品性能逐步提升,初步形成了新能源汽车配套产业链。目前,世界新能源汽车发展普遍存在着数量和质量两方面的问题,在数量上,新能源汽车产品的生产量、交易量与消费量扩张不足；在质量上,新能源汽车产品的质量参差不齐、总体水平有待提高,并且质量标准与认证体系、质保与配套服务体系等尚不健全,突出地反映了新能源汽车发展中的技术滞后现象。
新能源汽车蕴含着巨大的社会效益,但其技术研发投入大、市场培育期长,成本高、价格高、经济效益低,产业成长初期面临着市场发育不足、成本高企、竞争力弱、大范围推广应用难等问题,是新能源汽车产业化面临的困境。这当中有些问题需要企业解决,但更多的是需要政府的参与。如果没有针对性的政策扶持而任由其在市场竞争中自生自灭,新能源汽车产业很有可能被扼杀在摇篮中而难以成为参天大树。因此,为促进新能源汽车产业更快发展,需要充分发挥政府“有形之手”的作用。
本文选择从财税政策视角研究新能源汽车产业,是因为目前国内外关于新能源汽车的研究文献较偏重为技术领域的理论研究与探讨,从经济学视角研究的文献资料较少。在支持措施方面,现有研究多侧重于通过完善汽车产业的税费政策和环保政策,倒逼清洁能源的开发和使用,从而达到促进新能源汽车产业发展的目的,而直接针对新能源汽车产业的财税激励政策的研究较少且较为零散。因此,本文的研究内容是对新能源汽车产业的财税政策研究领域的补充。
文章的主要内容及结论如下：
第一,探讨财税政策支持新能源汽车发展的理论依据。节约能源、减少排放、保护生态环境、防止气候恶化是新能源汽车的重要特征,具有明显的经济效益和社会效益,使得新能源汽车的发展存在着明显的生产和消费的正向外部性和公共产品特性。发展新能源汽车重在技术创新,以企业为主体的技术创新是技术与经济的结合体,其技术研发活动能否达到预期成果、产品能否为市场接受存在很大的风险,创新所形成的成果具有公共产品的性质和明显的外部性。发展新能源汽车不仅仅是企业的逐利行为,也是国家发展和保护民族工业的需要。这些都是市场失灵的原因,可能导致资源配置的低效,导致企业技术创新积极性弱化,因此,需要政府的大力支持和进行合理干预,采用税收、补贴、直接投资和政府采购等手段从研发、成果转化、产业化等环节进行弥补。
第二,对我国新能源汽车产业财税支持政策的效果及问题进行分析。财税政策是新能源汽车产业发展的重要助推器。我国新能源汽车正处于科研向产业化转型的关键时期,政府高度重视新能源汽车的发展,但新能源汽车的研发和市场销售还存在很多问题,需要从突破技术瓶颈、配套设施建设、示范推广、标准体系、私人消费市场开拓等方面给予财政支持。从财政补贴看,应尽可能补贴消生产者,补贴零配件／关键技术供应商；从财政投入看,明确资金支持标准和支持方式,应将财政资金更多地用在一些新能源汽车技术领先的整车和零配件企业；从政府采购看,应细化采购政策,扩大采购车型范围；从税收政策看,应调整税制结构,出台专门的新能源汽车产业税收政策。
第三,国外新能源汽车财税支持政策的经验与启示。产业政策与财政政策的紧密协调配合是国外政府财政支持新能源汽车政策的共同特点。美国、日本、德国、法国等发达国家以政府为主导,大力推行新能源汽车产业发展政策,发掘适合本国国情的新能源汽车类型,并对处于不同发展阶段的新能源汽车采取不同的支持方法：对于技术尚未成熟的燃料电池汽车和纯电动汽车技术,主要通过直接资助等手段在供给端鼓励技术研发；对于已经大规模进入商业化运行的先进柴油汽车技术和开始进入商业化运行的混合动力汽车技术,主要在消费环节通过税赋优惠等措施来扩大市场,并取得良好成效。汽车开发与推广,是关乎世界汽车工业发展、改变世界汽车工业格局的重大战略问题,美国、日本、德国、法国等国在这方面的做法,值得中国汽车工业重视与思考。
第四,发展我国新能源汽车产业的财税政策建议。为促进新能源汽车产业发展,中央政府和一些地方城市已经出台实施了一系列财政扶持政策,我国新能源汽车产业进入了快速发展阶段。进一步完善新能源汽车产业财政支持政策,需要以我国现有的促进新能源的财政政策为切入点，加强产业政策与财政政策的协调配合。根据新能源汽车的产业初期特点及其发展规划,财税政策的着力点应主要集中在三大领域：一是对关键技术和零部件研发领域提供财政支持；二是加大市场推广领域的政策扶持力度；三是根据新能源与节能减排的需要,进行制度设计和管理机制创新。尽管新能源汽车在产业化发展过程中,面临着一系列困难和问题,但这些问题中,需要政府支持的,也正是这三个领域。因此,在现有制度的框架下,可以从研发、市场推广和制度建设三个方面,研究形成促进新能源汽车发展的财税政策体系。
Automobi le industry is an important pillar industry of national economy and social development and it is an integral part of modern society. However, traditional cars depend on the energy of oil, which has accelerated the speed of fossil energy consumption and aggravated the risk of global oil draining energy. At the same time, Emissions of harmful gases and pollutants in great quantities, cause pollution of the city is becoming more and more ser ious. Energy problem and environmental problems become the auto industry can't bear. New energy vehicles set energy saving and environment protection functions in one, to become the future direction of the auto industry, which has become a global problem and has become a country to grab the commanding heights, an important part of the development and protection of national industry.
Although development of new energy vehicles industry is the must of the Times, looking from the reality, the new energy vehicles is still exist some difficulties. So that it is not like a conventional car, led driver development relies mainly on the market--Market demand, factory to development, production. New energy vehicles need pull from the government or the government's encouragement, the policy of the government is far more than a conventional car.
First of all, risk of the technical route. At present, the world's major national research and development of new energy vehicles roughly hybrid vehicles, pure electric vehicles, fuel cell cars, gas cars, hydrogen cars and bioethanol (diesel) six models. Since alternative energy concept is put forward, the new energy automotive technology route of controversy has been. At present more consistent understanding is, in the near future to develop hybrid primarily, the middle is pure electric cars, has long been a fuel cell car. For electric vehicles, lithium ion batteries, lead-acid batteries, nickel metal hydride batteries, nickel cadmium batteries relative merits, what use material conform to the electric vehicle technology and the market demand, is now.
Secondly, risk of key parts is not mature. New energy vehicles is not only the engine for battery, battery, motor, electr ic control and battery management system, a series of parts need to break through and integration. From a global look at the development of new energy vehicles, battery range, life and other issues are in urgent need of technical breakthroughs. Range, from has put of electric cars, electric cars range mostly under150ki lometers, the difficult to guarantee a long drive. In addition, cost of the battery is also a major issue. Now hybr ids and pure electric vehicles, which technology is relatively mature, i n i ts cur rent s i ze and cost, electric cost alone is controlled in eighty thousand yuan, the high cost of new energy vehicles in the consumption.
Once again, risk of the supporting facilities. Charging stations are the main supporting facilities of electric car and electric vehicles can't travel without charging stations. Due to new energy veh i c I es deve I opment needs a process, in the industrialization period, under the condition of the electric car ownership is extremely low, charging stations will also become a kind of risk. So, first building charging stations or sellelectric car, is like the chicken or the egg came first as controversial issues. Infrastructure construction has become one of the new energy vehicles industrialization bottlenecks. First it is a matter of money. Built traditional gas charging network, need to how much infrastructure, how much capital they need, perhaps more importantly, who should bear this charge, at present has not yet been determined. At the same time, the deeper question is how to create a charging station business model. Choosing home or public charging, charging charger or quick charger is slower, also need time to grope, validation, need to develop this system in the process, because the vehicle type, degree of urbanization, and government policies will have an important influence.
Finally, the risk of consumer market. Automobile products belong to the typical service tangible products, the consumer is according to the suitability of products for their own use to consider, rather than the state advocates is not advocated for the principle. Although now there are a lot of environmentalists, but most consumers don't consider environmental issues, the priority is safety, cost, convenience and comfort of car. Compared with traditional vehicles, new energy vehicles currently lack a complete system as a whole product support in price, spare parts, services, etc. In addition, new energy vehicles and the traditional auto consumption experience, whether consumers can accept, how to accept, all parties need to participate in the new energy in cultivation, government guide, market pr ice of crude oil do many work, traffic management, etc.
From the current development status, petrol-electric hybrid and pure electric and fuel cell are three development trends in the future. Represented by America, Japan, European cars leading countries, has formulated the national strategic planning, develop new energy vehicles. After10years of sustained and rapid development, under the support of the national "863" major projects, China's new energy automobile industry initially formed the industrial chain of new energy automobi les. Right now, the new energy vehicles generally there are two aspects of the quantity and qua I ity. In number, the new energy automot ive products production, volume and consumption expansion; In terms of quality, the new energy automotive product quality is uneven, the overall level remains to be improved.
New energy car contains a huge social benefits, but the technology research and development investment, market cultivation period is long, cost is high, the price is high, low economic benefits, the insufficient development of the industry growth in the ear ly face market, high cost, less competitive and a wide range of application, is the plight of the industrialization of new energy vehicles. Some of these problems need to solve, but is more of a need to participate in government. If there is no corresponding pol icy support and let it die in the market competition, new energy vehicles industry is likely to be nipped in the bud and hard to become a towering trees. Therefore, in order to promote faster development of new energy vehicles industry, needs to give full play to the role of the government "the visible hand".
This paper study new energy auto industry from the perspective of fiscal and taxation policies, because research literature about new energy vehicles at home and abroad is lay particular stress on theoretical research in the field of technology and discusses, from the perspective of economics, the less literature. In terms of support measures, focuses on the existing research and through the perfect tax policy and environmental policy of the auto industry, reversed transmission of clean energy development and use, so as to achieve purpose, to promote the development of new energy vehicles industry and direct tax incentives for new energy vehicles industry research is less and less fragmented. Therefore, the research content of this article is about new energy vehicles industry complement in the field of finance and tax policy research.
The main content of the article and conclusions are as follows:
First, th i s paper d i scusses the theoret i ca I basis of the f i scal and taxation policy support the development of new energy vehicles. To save energy and reduce emissions, reduce the protection ecological environment, prevent the deter ioration of cl imate i s an important character istic of new energy vehicles, which has obvious economic benefit and social benefit, make the development of new energy vehicles there are significant positive externality and public product characteristics of production and consumption. The development of new energy vehicles is focus on technical innovation. Technology innovation is the combination of technology and economy. Enterprise technology research and development activities can achieve expected results, products can be accepted by the market, there is a bigrisk, which is formed by the innovation achievement has the nature of public goods and externality. Development of new energy vehicles is not only enterprise profit behavior, also is the need of national development and protection of national industry. New energy vehicles, therefore, need the government's strong support and intervention, reasonable use taxes, subsidies, direct investment and government procurement from the development, achievements transformation and industrialization to compensate such links.
Second, analysis of China's new energy vehicle industry fiscal and taxation support policy effect and problem. The fiscal and taxat i on policy is an important booster for the deveIopment of new energy vehicles industry. New energy vehicles in China is in a critical period of transformation of scientific research to industrialization and the government attaches great importance to the development of new energy vehicles. However, China's new energy vehicle research and development and marketing has a lot of problems, need to give financial support from several aspects, such as the breakthrough technology bottlenecks, supporting facilities construction and demonstration promotion, standard system, private consumption market development, etc. Look from subsidies, subsidies should as far as possible away producers, subsidies for spare parts/key technology suppliers. Explicit support funding from financial investment, standard and the way of support, financial capital should be used in some more new energy automotive technology leading vehicle and parts enterprises. From the government procurement should include purchasing pol icy, expand the scope of procurement models. Look from the tax pol icy, tax structure should be adjusted, there is new energy auto industry tax policy.
Third. the experience and en lightenment of the fiscal and taxation support pol icy of new energy vehicles abroad. Close coordination industrial policy and fiscal policy is a foreign policy of the government financial support for new energy vehicles shared characteristics. The United States, Japan, Germany, France and other developed countries vigorously promote new energy automobile industry development policy, by the government-led. The governments of these countries adopt different methods to support different stages of new energy vehicles:for the technology is not yet ripe for fuel cell vehicles and pure electric vehicle technology, mainly through the means such as direct subsidy on the supply side encourage technology research and development; For large-scale into the commercial operation of the advanced technology and diesel cars started to enter the commercial operation of the hybrid electric vehicle technology, mainly in the consumer segment through measures such as tax credit to expand the market, and achieved good results. The experience of developed countries is worthy of Chinese auto industry attention and thinking.
Fourth, fiscal and taxation pol icy suggestions about development of Chinese new energy vehicles industry. Our country has formed a series of fiscal policy, to promote the development of new energy. The industrial policy of fiscal support policy need to strengthen close coordination with fiscal policy, to promote the new energy of our country's existing fiscal policy as the breakthrough point. Policy focus mainly concentrated in three areas:the first is to provide financial support for research and development; The second is in the field of marketing for the new energy, energy conservation and emissions reduction provide escort fiscal policy; The third is on the system construction, the innovation management mechanism, improve the government ability construction. Therefore, under the framework of the existing system, we research form the fiscal and taxation policy system to promote the development of new energy vehicles, from research and development, marketing, and the system construction from three aspects.
尽管新能源汽车产业发展是时代的必须,但从现实性看,新能源汽车自身目前还存在一些困难,使其不能像传统汽车那样,发展主要依靠市场主导驱动——市场有需求,厂家去开发、生产。新能源汽车需要政府的拉动或者政府的鼓励、政府的政策远远超过传统汽车。
首先,技术路线的风险。目前,世界主要国家研发的新能源汽车大致有混合动力汽车、纯电动汽车、燃料电池汽车、燃气汽车、氢动力汽车和生物乙醇(柴油)汽车六种车型。自替代能源概念提出以来,对新能源汽车技术路线的争议一直不断。目前比较一致的认识是,近期以开发混合动力车为主,中期是纯电动汽车,长期是燃料电池汽车。对于电动汽车,锂离子电池、铅酸蓄电池、镍氢蓄电池、镍镉电池孰优孰劣,究竟用什么材料符合电动汽车技术和市场需求,目前还是过程当中。
其次,关键零部件不成熟的风险。新能源汽车不仅仅是把发动机换成电池,电池、电机、电控和电池管理系统,一系列的部件需要突破和集成。从全球新能源汽车开发情况看,电池续航里程、寿命等问题急需技术上的重大突破。行驶里程上,从已经投放的电动汽车看,电动汽车的续航里程大都在150公里以下,难以保证长距离的行驶。另外,电池成本也是一个重大课题。目前技术相对成熟的混合动力车和纯电动车,以当前的规模和成本,仅电驱动成本就在八万元左右,高昂成本严重制约了新能源汽车的消费。再次,配套设施的风险。充电站是电动汽车最主要的配套设施,没有充电站,电动车就不能上路。由于新能源汽车发展需要有一个过程,产业化期初,在电动车保有量极低的情况下,充电站的投入也会成为一种风险。于是,先建充电站还是先卖电动车,犹如先有鸡还是先有蛋的问题一样存在争议。基础设施建设已经成为新能源汽车产业化瓶颈之一。首先是资金问题,建成传统加油站那样密集的充电网络,需要多少基础设施,需要投入多少资金,或许更重要的是,应该由谁来承担这笔费用,目前尚未定论。同时,更深层次的问题是如何建立充电站的商业模式,该家用充电还是该公共充电,是该慢充还是快充,还需要时间摸索、验证,需要在过程中发展这套体系,因为汽车类型、城市化程度和政府政策都会对此产生重要影响。
最后,消费市场的风险。汽车产品属于典型的服务性有形产品,消费者是根据产品是否适合自己使用来考虑,而不是以国家提倡不提倡为原则。虽然现在有很多环保人士,但绝大部分的消费者并不考虑环保问题,而首先考虑的是汽车的安全、成本、方便性和舒适性。相对于传统汽车,新能源汽车目前在性价比、零配件、配套服务等方面欠缺完整的体系作为整体产品的支撑。此外,新能源汽车与传统汽车的消费体验不一样,消费者是否能接受、怎么接受,需要参与新能源的各方在市场培育、政府引导、原油价格、交通管理等方面做很多工作。从目前的发展状况看,油电混合动力、纯电动和燃料电池汽车是未来三大发展趋势。以美、日、欧为代表的汽车领先国家,都制定了国家战略规划,积极发展新能源汽车。我国的新能源汽车产业在国家“863”计划重大专项的支持下,经过十多年的持续快速发展,新能源汽车研发能力由弱变强,整车产品性能逐步提升,初步形成了新能源汽车配套产业链。目前,世界新能源汽车发展普遍存在着数量和质量两方面的问题,在数量上,新能源汽车产品的生产量、交易量与消费量扩张不足；在质量上,新能源汽车产品的质量参差不齐、总体水平有待提高,并且质量标准与认证体系、质保与配套服务体系等尚不健全,突出地反映了新能源汽车发展中的技术滞后现象。
新能源汽车蕴含着巨大的社会效益,但其技术研发投入大、市场培育期长,成本高、价格高、经济效益低,产业成长初期面临着市场发育不足、成本高企、竞争力弱、大范围推广应用难等问题,是新能源汽车产业化面临的困境。这当中有些问题需要企业解决,但更多的是需要政府的参与。如果没有针对性的政策扶持而任由其在市场竞争中自生自灭,新能源汽车产业很有可能被扼杀在摇篮中而难以成为参天大树。因此,为促进新能源汽车产业更快发展,需要充分发挥政府“有形之手”的作用。
本文选择从财税政策视角研究新能源汽车产业,是因为目前国内外关于新能源汽车的研究文献较偏重为技术领域的理论研究与探讨,从经济学视角研究的文献资料较少。在支持措施方面,现有研究多侧重于通过完善汽车产业的税费政策和环保政策,倒逼清洁能源的开发和使用,从而达到促进新能源汽车产业发展的目的,而直接针对新能源汽车产业的财税激励政策的研究较少且较为零散。因此,本文的研究内容是对新能源汽车产业的财税政策研究领域的补充。
文章的主要内容及结论如下：
第一,探讨财税政策支持新能源汽车发展的理论依据。节约能源、减少排放、保护生态环境、防止气候恶化是新能源汽车的重要特征,具有明显的经济效益和社会效益,使得新能源汽车的发展存在着明显的生产和消费的正向外部性和公共产品特性。发展新能源汽车重在技术创新,以企业为主体的技术创新是技术与经济的结合体,其技术研发活动能否达到预期成果、产品能否为市场接受存在很大的风险,创新所形成的成果具有公共产品的性质和明显的外部性。发展新能源汽车不仅仅是企业的逐利行为,也是国家发展和保护民族工业的需要。这些都是市场失灵的原因,可能导致资源配置的低效,导致企业技术创新积极性弱化,因此,需要政府的大力支持和进行合理干预,采用税收、补贴、直接投资和政府采购等手段从研发、成果转化、产业化等环节进行弥补。
第二,对我国新能源汽车产业财税支持政策的效果及问题进行分析。财税政策是新能源汽车产业发展的重要助推器。我国新能源汽车正处于科研向产业化转型的关键时期,政府高度重视新能源汽车的发展,但新能源汽车的研发和市场销售还存在很多问题,需要从突破技术瓶颈、配套设施建设、示范推广、标准体系、私人消费市场开拓等方面给予财政支持。从财政补贴看,应尽可能补贴消生产者,补贴零配件／关键技术供应商；从财政投入看,明确资金支持标准和支持方式,应将财政资金更多地用在一些新能源汽车技术领先的整车和零配件企业；从政府采购看,应细化采购政策,扩大采购车型范围；从税收政策看,应调整税制结构,出台专门的新能源汽车产业税收政策。
第三,国外新能源汽车财税支持政策的经验与启示。产业政策与财政政策的紧密协调配合是国外政府财政支持新能源汽车政策的共同特点。美国、日本、德国、法国等发达国家以政府为主导,大力推行新能源汽车产业发展政策,发掘适合本国国情的新能源汽车类型,并对处于不同发展阶段的新能源汽车采取不同的支持方法：对于技术尚未成熟的燃料电池汽车和纯电动汽车技术,主要通过直接资助等手段在供给端鼓励技术研发；对于已经大规模进入商业化运行的先进柴油汽车技术和开始进入商业化运行的混合动力汽车技术,主要在消费环节通过税赋优惠等措施来扩大市场,并取得良好成效。汽车开发与推广,是关乎世界汽车工业发展、改变世界汽车工业格局的重大战略问题,美国、日本、德国、法国等国在这方面的做法,值得中国汽车工业重视与思考。
第四,发展我国新能源汽车产业的财税政策建议。为促进新能源汽车产业发展,中央政府和一些地方城市已经出台实施了一系列财政扶持政策,我国新能源汽车产业进入了快速发展阶段。进一步完善新能源汽车产业财政支持政策,需要以我国现有的促进新能源的财政政策为切入点，加强产业政策与财政政策的协调配合。根据新能源汽车的产业初期特点及其发展规划,财税政策的着力点应主要集中在三大领域：一是对关键技术和零部件研发领域提供财政支持；二是加大市场推广领域的政策扶持力度；三是根据新能源与节能减排的需要,进行制度设计和管理机制创新。尽管新能源汽车在产业化发展过程中,面临着一系列困难和问题,但这些问题中,需要政府支持的,也正是这三个领域。因此,在现有制度的框架下,可以从研发、市场推广和制度建设三个方面,研究形成促进新能源汽车发展的财税政策体系。
Automobi le industry is an important pillar industry of national economy and social development and it is an integral part of modern society. However, traditional cars depend on the energy of oil, which has accelerated the speed of fossil energy consumption and aggravated the risk of global oil draining energy. At the same time, Emissions of harmful gases and pollutants in great quantities, cause pollution of the city is becoming more and more ser ious. Energy problem and environmental problems become the auto industry can't bear. New energy vehicles set energy saving and environment protection functions in one, to become the future direction of the auto industry, which has become a global problem and has become a country to grab the commanding heights, an important part of the development and protection of national industry.
Although development of new energy vehicles industry is the must of the Times, looking from the reality, the new energy vehicles is still exist some difficulties. So that it is not like a conventional car, led driver development relies mainly on the market--Market demand, factory to development, production. New energy vehicles need pull from the government or the government's encouragement, the policy of the government is far more than a conventional car.
First of all, risk of the technical route. At present, the world's major national research and development of new energy vehicles roughly hybrid vehicles, pure electric vehicles, fuel cell cars, gas cars, hydrogen cars and bioethanol (diesel) six models. Since alternative energy concept is put forward, the new energy automotive technology route of controversy has been. At present more consistent understanding is, in the near future to develop hybrid primarily, the middle is pure electric cars, has long been a fuel cell car. For electric vehicles, lithium ion batteries, lead-acid batteries, nickel metal hydride batteries, nickel cadmium batteries relative merits, what use material conform to the electric vehicle technology and the market demand, is now.
Secondly, risk of key parts is not mature. New energy vehicles is not only the engine for battery, battery, motor, electr ic control and battery management system, a series of parts need to break through and integration. From a global look at the development of new energy vehicles, battery range, life and other issues are in urgent need of technical breakthroughs. Range, from has put of electric cars, electric cars range mostly under150ki lometers, the difficult to guarantee a long drive. In addition, cost of the battery is also a major issue. Now hybr ids and pure electric vehicles, which technology is relatively mature, i n i ts cur rent s i ze and cost, electric cost alone is controlled in eighty thousand yuan, the high cost of new energy vehicles in the consumption.
Once again, risk of the supporting facilities. Charging stations are the main supporting facilities of electric car and electric vehicles can't travel without charging stations. Due to new energy veh i c I es deve I opment needs a process, in the industrialization period, under the condition of the electric car ownership is extremely low, charging stations will also become a kind of risk. So, first building charging stations or sellelectric car, is like the chicken or the egg came first as controversial issues. Infrastructure construction has become one of the new energy vehicles industrialization bottlenecks. First it is a matter of money. Built traditional gas charging network, need to how much infrastructure, how much capital they need, perhaps more importantly, who should bear this charge, at present has not yet been determined. At the same time, the deeper question is how to create a charging station business model. Choosing home or public charging, charging charger or quick charger is slower, also need time to grope, validation, need to develop this system in the process, because the vehicle type, degree of urbanization, and government policies will have an important influence.
Finally, the risk of consumer market. Automobile products belong to the typical service tangible products, the consumer is according to the suitability of products for their own use to consider, rather than the state advocates is not advocated for the principle. Although now there are a lot of environmentalists, but most consumers don't consider environmental issues, the priority is safety, cost, convenience and comfort of car. Compared with traditional vehicles, new energy vehicles currently lack a complete system as a whole product support in price, spare parts, services, etc. In addition, new energy vehicles and the traditional auto consumption experience, whether consumers can accept, how to accept, all parties need to participate in the new energy in cultivation, government guide, market pr ice of crude oil do many work, traffic management, etc.
From the current development status, petrol-electric hybrid and pure electric and fuel cell are three development trends in the future. Represented by America, Japan, European cars leading countries, has formulated the national strategic planning, develop new energy vehicles. After10years of sustained and rapid development, under the support of the national "863" major projects, China's new energy automobile industry initially formed the industrial chain of new energy automobi les. Right now, the new energy vehicles generally there are two aspects of the quantity and qua I ity. In number, the new energy automot ive products production, volume and consumption expansion; In terms of quality, the new energy automotive product quality is uneven, the overall level remains to be improved.
New energy car contains a huge social benefits, but the technology research and development investment, market cultivation period is long, cost is high, the price is high, low economic benefits, the insufficient development of the industry growth in the ear ly face market, high cost, less competitive and a wide range of application, is the plight of the industrialization of new energy vehicles. Some of these problems need to solve, but is more of a need to participate in government. If there is no corresponding pol icy support and let it die in the market competition, new energy vehicles industry is likely to be nipped in the bud and hard to become a towering trees. Therefore, in order to promote faster development of new energy vehicles industry, needs to give full play to the role of the government "the visible hand".
This paper study new energy auto industry from the perspective of fiscal and taxation policies, because research literature about new energy vehicles at home and abroad is lay particular stress on theoretical research in the field of technology and discusses, from the perspective of economics, the less literature. In terms of support measures, focuses on the existing research and through the perfect tax policy and environmental policy of the auto industry, reversed transmission of clean energy development and use, so as to achieve purpose, to promote the development of new energy vehicles industry and direct tax incentives for new energy vehicles industry research is less and less fragmented. Therefore, the research content of this article is about new energy vehicles industry complement in the field of finance and tax policy research.
The main content of the article and conclusions are as follows:
First, th i s paper d i scusses the theoret i ca I basis of the f i scal and taxation policy support the development of new energy vehicles. To save energy and reduce emissions, reduce the protection ecological environment, prevent the deter ioration of cl imate i s an important character istic of new energy vehicles, which has obvious economic benefit and social benefit, make the development of new energy vehicles there are significant positive externality and public product characteristics of production and consumption. The development of new energy vehicles is focus on technical innovation. Technology innovation is the combination of technology and economy. Enterprise technology research and development activities can achieve expected results, products can be accepted by the market, there is a bigrisk, which is formed by the innovation achievement has the nature of public goods and externality. Development of new energy vehicles is not only enterprise profit behavior, also is the need of national development and protection of national industry. New energy vehicles, therefore, need the government's strong support and intervention, reasonable use taxes, subsidies, direct investment and government procurement from the development, achievements transformation and industrialization to compensate such links.
Second, analysis of China's new energy vehicle industry fiscal and taxation support policy effect and problem. The fiscal and taxat i on policy is an important booster for the deveIopment of new energy vehicles industry. New energy vehicles in China is in a critical period of transformation of scientific research to industrialization and the government attaches great importance to the development of new energy vehicles. However, China's new energy vehicle research and development and marketing has a lot of problems, need to give financial support from several aspects, such as the breakthrough technology bottlenecks, supporting facilities construction and demonstration promotion, standard system, private consumption market development, etc. Look from subsidies, subsidies should as far as possible away producers, subsidies for spare parts/key technology suppliers. Explicit support funding from financial investment, standard and the way of support, financial capital should be used in some more new energy automotive technology leading vehicle and parts enterprises. From the government procurement should include purchasing pol icy, expand the scope of procurement models. Look from the tax pol icy, tax structure should be adjusted, there is new energy auto industry tax policy.
Third. the experience and en lightenment of the fiscal and taxation support pol icy of new energy vehicles abroad. Close coordination industrial policy and fiscal policy is a foreign policy of the government financial support for new energy vehicles shared characteristics. The United States, Japan, Germany, France and other developed countries vigorously promote new energy automobile industry development policy, by the government-led. The governments of these countries adopt different methods to support different stages of new energy vehicles:for the technology is not yet ripe for fuel cell vehicles and pure electric vehicle technology, mainly through the means such as direct subsidy on the supply side encourage technology research and development; For large-scale into the commercial operation of the advanced technology and diesel cars started to enter the commercial operation of the hybrid electric vehicle technology, mainly in the consumer segment through measures such as tax credit to expand the market, and achieved good results. The experience of developed countries is worthy of Chinese auto industry attention and thinking.
Fourth, fiscal and taxation pol icy suggestions about development of Chinese new energy vehicles industry. Our country has formed a series of fiscal policy, to promote the development of new energy. The industrial policy of fiscal support policy need to strengthen close coordination with fiscal policy, to promote the new energy of our country's existing fiscal policy as the breakthrough point. Policy focus mainly concentrated in three areas:the first is to provide financial support for research and development; The second is in the field of marketing for the new energy, energy conservation and emissions reduction provide escort fiscal policy; The third is on the system construction, the innovation management mechanism, improve the government ability construction. Therefore, under the framework of the existing system, we research form the fiscal and taxation policy system to promote the development of new energy vehicles, from research and development, marketing, and the system construction from three aspects.
引文
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