超车”的使命。 关键词:新能源汽车产业,税收政策,税收优惠,研发投入 中图分类号:F81241
II 超车”的使命。 关键词: 新能源汽车产业,税收政策,税收优惠,研发投入 中图分类号:F812.41
ABSTRACT Since the 2 1st century, the progress of China's automobile industry is obvious and the volume of both automobile production and sales have reached a record high According to statistics of the Automobile Industry Association, China's car ownership has reached 194 million and the annual production and sales scale have exceeded 28 million as of 2016. China has become a well-deserved automobile producing and selling country all over the world. However, the increasingly serious problem of energy and environment caused by the rapid development of automobile industry is not only affecting the sustainable development of the automobile industry, but also the construction of low-carbon society. Under this circumstance, the development of new energy vehicles has become the fundamental way of energy reform in the field of transportation and the inevitable requirement of ecological civilization construction Chinas government attaches great importance to the development of new energy vehicles industry and clearly puts forward the implementation of new energy vehicles strategy. In addition, the government also takes it as a strategic emerging industry and has carried out a series of industrial planning and supporting policies. Taxation policy as an important policy tool for the implementation of micro-market intervention in our country, which can involve in all aspects of industrial development, plays an important role in promoting the development of emerging industries. Therefore, study of taxation policy and its effect of new energy vehicles industry can help better serve the process of industrialization of new energy vehicles in China Based on the review of previous studies, this paper focuses on the taxation policy and its effect in promoting the development of new energy vehicles industry in China First of all, this paper illustrates the theoretical basis and tax incentive mechanism from the tax perspective. And then gives a brief introduction of the development of Chinas new energy vehicles industry, including analyzing its production and sales scale, technology level and taxation policy. On this basis, uses empirical means to espectively figure out the impact of vehicle purchase tax exemption policy on the ales market and corporate income tax preferential policy on the r&d investment of listed companies, which are on the new energy vehicles industry. At the end of this paper, the conclusions of the study are summarized. The results of policy analysis show that China is currently lacking the tax supporting policy for the new energy vehicles industry, and the supporting role of the state in the development of the new
III ABSTRACT Since the 21st century, the progress of China's automobile industry is obvious and the volume of both automobile production and sales have reached a record high. According to statistics of the Automobile Industry Association, China's car ownership has reached 194 million and the annual production and sales scale have exceeded 28 million as of 2016. China has become a well-deserved automobile producing and selling country all over the world. However, the increasingly serious problem of energy and environment caused by the rapid development of automobile industry is not only affecting the sustainable development of the automobile industry, but also the construction of low-carbon society. Under this circumstance, the development of new energy vehicles has become the fundamental way of energy reform in the field of transportation and the inevitable requirement of ecological civilization construction. China's government attaches great importance to the development of new energy vehicles industry and clearly puts forward the implementation of new energy vehicles strategy. In addition, the government also takes it as a strategic emerging industry and has carried out a series of industrial planning and supporting policies. Taxation policy as an important policy tool for the implementation of micro-market intervention in our country, which can involve in all aspects of industrial development, plays an important role in promoting the development of emerging industries. Therefore, study of taxation policy and its effect of new energy vehicles industry can help better serve the process of industrialization of new energy vehicles in China. Based on the review of previous studies, this paper focuses on the taxation policy and its effect in promoting the development of new energy vehicles industry in China. First of all, this paper illustrates the theoretical basis and tax incentive mechanism from the tax perspective. And then gives a brief introduction of the development of China's new energy vehicles industry, including analyzing its production and sales scale, technology level and taxation policy. On this basis, uses empirical means to respectively figure out the impact of vehicle purchase tax exemption policy on the sales market and corporate income tax preferential policy on the R&D investment of listed companies, which are on the new energy vehicles industry. At the end of this paper, the conclusions of the study are summarized. The results of policy analysis show that China is currently lacking the tax supporting policy for the new energy vehicles industry, and the supporting role of the state in the development of the new
energy vehicles industry needs to be further strengthened. The results of empirical research show that the vehicle purchase tax exemption policy has played a positive ole in opening up the new energy automobile ption market. The corporate income tax preferential policy also has positive impact on the r&D investment of the sample enterprises. Specifically, for every 1% increase in the corporate income tax incentive, it will bring 0.0824% increase of R&D investment accordingly. But generally, the impact is a little small. Finally, based on the above conclusions, the paper puts forward some policy recommendations on how to improve the policy effect The purpose of this paper is to explore the way to guide the healthy development of the new energy vehicles industry from the perspective of taxation policy. Study of contribution and problem of taxation policies serves to create favorable taxation policy environment for the emerging industry, which could help early realize the mission of automobile industry Keywords: New energy vehicles industry, Taxation policy, Tax incentive, R&D Investment CLC:F81241
IV energy vehicles industry needs to be further strengthened. The results of empirical research show that the vehicle purchase tax exemption policy has played a positive role in opening up the new energy automobile consumption market. The corporate income tax preferential policy also has positive impact on the R&D investment of the sample enterprises. Specifically, for every 1% increase in the corporate income tax incentive, it will bring 0.0824% increase of R&D investment accordingly. But generally, the impact is a little small. Finally, based on the above conclusions, the paper puts forward some policy recommendations on how to improve the policy effect. The purpose of this paper is to explore the way to guide the healthy development of the new energy vehicles industry from the perspective of taxation policy. Study of contribution and problem of taxation policies serves to create favorable taxation policy environment for the emerging industry, which could help early realize the mission of automobile industry. Keywords: New energy vehicles industry, Taxation policy, Tax incentive, R&D investment CLC: F812.41
第1章引言 11研究背景与意义 汽车工业是国民经济的支柱性产业,具有产业链长、就业面广、消费拉动明 显的特点,在促进国民经济发展过程中扮演着重要的角色。进入21世纪以来, 我国汽车产业取得了有目共睹的进步。据汽车工业协会统计,在2000-2016年间, 我国汽车产量由207万辆增长至2811万辆,销量由209万辆增长至2802万辆, 保有量由1609万辆增长至19400万辆。早在2009年我国就已成功超越美国成为 世界第一的汽车产销大国。在汽车产业高速发展的同时,其所引发的能源安全和 环境污染问题也不容忽视。硏究显示,当前汽车的石油消耗约占我国石油总消费 量的1/3。照此速度预计到2020年,汽车的燃油需求量将达到全国石油总需求量 的57%。能源安全与我国现代化建设全局紧密相关,牵动政治经济的神经。1993 年,我国首次成为石油进口国,此后石油对外依存度逐年攀升。2009年首次突 破国际公认的50%警戒线,2015年一度突破60%。作为世界石油进口和消费大 国,居高不下的石油对外依存度严重影响了汽车产业的可持续发展。另据环保部 每年对外发布的机动车污染防治年报显示,汽车是机动车污染物排放总量的主要 贡献者。相关数据显示,2014年全年全国机动车排放的污染物总量达到45473 万吨。其中汽车排放的氮氧化物(NO3)和颗粒物(PM)均在90%以上,碳氢 化合物(HC)和一氧化碳(CO)也超过80%。汽车尾气作为重要的空气污染源, 随着愈演愈烈的空气污染问题受到社会广泛关注。此外,有关研究显示,汽车尾 气排放中95%以上的气体都是二氧化碳。众所周知,二氧化碳是造成温室效应的 重要气体,约占温室气体的2/3。温室效应引发的全球变暖将对人类带来毁灭性 的灾难。 在能源危机和环境恶化的现实约束下,世界各国纷纷将发展新能源汽车作为 汽车产业结构调整的重要举措。新能源汽车符合低碳经济的发展要求和节能环保 的生态理念,以美国、日本和欧盟为代表的发达国家都积极展开了新能源汽车产 业化发展的实践。我国政府也高度重视新能源汽车产业的发展。为加快培育新能 源汽车市场,国家先后制定了一系列的产业规划和扶持政策。我国新能源汽车产 业政策大致可以分为三个阶段。第一阶段为起步阶段(2009年以前)。2001年, 国家启动了“863”计划电动汽车重大专项,确立了“三纵三横”的研发布局 ①三纵:燃料电池汽车、混合动力汽车和纯电动汽车 3三横:多能源动力总成、电动汽车驱动电机和电动汽车动力电池
1 第1章 引言 1.1 研究背景与意义 汽车工业是国民经济的支柱性产业,具有产业链长、就业面广、消费拉动明 显的特点,在促进国民经济发展过程中扮演着重要的角色。进入 21 世纪以来, 我国汽车产业取得了有目共睹的进步。据汽车工业协会统计,在2000-2016年间, 我国汽车产量由 207 万辆增长至 2811 万辆,销量由 209 万辆增长至 2802 万辆, 保有量由 1609 万辆增长至 19400 万辆。早在 2009 年我国就已成功超越美国成为 世界第一的汽车产销大国。在汽车产业高速发展的同时,其所引发的能源安全和 环境污染问题也不容忽视。研究显示,当前汽车的石油消耗约占我国石油总消费 量的 1/3。照此速度预计到 2020 年,汽车的燃油需求量将达到全国石油总需求量 的 57%。能源安全与我国现代化建设全局紧密相关,牵动政治经济的神经。1993 年,我国首次成为石油进口国,此后石油对外依存度逐年攀升。2009 年首次突 破国际公认的 50%警戒线,2015 年一度突破 60%。作为世界石油进口和消费大 国,居高不下的石油对外依存度严重影响了汽车产业的可持续发展。另据环保部 每年对外发布的机动车污染防治年报显示,汽车是机动车污染物排放总量的主要 贡献者。相关数据显示,2014 年全年全国机动车排放的污染物总量达到 4547.3 万吨。其中汽车排放的氮氧化物(NOx)和颗粒物(PM)均在 90%以上,碳氢 化合物(HC)和一氧化碳(CO)也超过 80%。汽车尾气作为重要的空气污染源, 随着愈演愈烈的空气污染问题受到社会广泛关注。此外,有关研究显示,汽车尾 气排放中 95%以上的气体都是二氧化碳。众所周知,二氧化碳是造成温室效应的 重要气体,约占温室气体的 2/3。温室效应引发的全球变暖将对人类带来毁灭性 的灾难。 在能源危机和环境恶化的现实约束下,世界各国纷纷将发展新能源汽车作为 汽车产业结构调整的重要举措。新能源汽车符合低碳经济的发展要求和节能环保 的生态理念,以美国、日本和欧盟为代表的发达国家都积极展开了新能源汽车产 业化发展的实践。我国政府也高度重视新能源汽车产业的发展。为加快培育新能 源汽车市场,国家先后制定了一系列的产业规划和扶持政策。我国新能源汽车产 业政策大致可以分为三个阶段。第一阶段为起步阶段(2009 年以前)。2001 年, 国家启动了“863”计划电动汽车重大专项,确立了“三纵①三横②”的研发布局。 ① 三纵:燃料电池汽车、混合动力汽车和纯电动汽车。 ② 三横:多能源动力总成、电动汽车驱动电机和电动汽车动力电池
同时为了迎接产业化的到来,2007年国家首次提出“新能源汽车”概念。第 阶段为发展阶段(2009-2013年)。2009年,国家明确提出“实施新能源汽车战 略”,并启动“十城千辆”节能与新能源汽车示范推广应用工程。2010年,新 能源汽车产业被确立为战略性新兴产业加以重点扶持。2012年,国家正式文件 明确了以纯电驱动为重点的新能源汽车发展的方向。与此同时,为开发新能源汽 车消费市场,我国开始实施以财政补贴为主的推广应用政策,同时持续加大研发 资金支持,实施了“电动汽车科技发展‘十二五’规划”和“新能源汽车产业技 术创新工程”。第三阶段为成长阶段(2014年以来),在这一时期国家密集出 台了乘用车准入管理、城市限购、税收优惠、充电基础设施奖励、新阶段新能源 汽车推广应用财政补贴等多项扶持政策,旨在为新能源汽车产业的发展创造良好 的政策环境。此外,国家“十三五”规划再一次明确了新能源汽车产业的战略地 位,并要求大幅提高新能源汽车的应用比例 作为战略性新兴产业,新能源汽车产业肩负着我国汽车产业“弯道超车”的 使命,同时也受到资金和技术的限制。因此,为了更好地促进新能源汽车产业的 发展,政府的政策扶持是至关重要的。财政补贴和税收优惠是世界各国为促进新 兴产业发展进行微观市场干预所普遍采用的政策工具。现阶段,我国在新能源汽 车领域的财税扶持政策主要以财政补贴为主,税收优惠为辅。然而,2016年两 大事件将新能源汽车补贴政策推向了风口浪尖。一是国家将实行补贴退坡机制, 引发市场对新能源汽车销量下滑的担忧;二是2016年9月财政部曝光了5家新 能源汽车企业“骗补”事件,涉及骗补资金逾10亿元,影响性质恶劣,引发社 会广泛关注。有鉴于此,研究新能源汽车产业的税收政策及其实施效果,探索从 税收角度引导新能源汽车产业的健康发展,为我国新能源汽车产业的发展营造良 好的税收政策环境,具有极强的现实意义。 12文献综述 121国外研究概况 国外关于新能源汽车产业的研究开始得较早,与论文主题相关的研究主要集 中在对新能源汽车产业政策以及税收对新能源汽车影响方面 (1)关于发展新能源汽车产业政策的研究 Max Ahman(2006)认为国家政策对新能源汽车早期的发展具有较强的推动 作用,同时认为政策应侧重于对研发投入和市场推广的支持山。 Hasishi Ishitani2007)则提出了有关纯电动汽车和插电式混合动力汽车发展的总体战略
2 同时为了迎接产业化的到来,2007 年国家首次提出“新能源汽车”概念。第二 阶段为发展阶段(2009-2013 年)。2009 年,国家明确提出“实施新能源汽车战 略”,并启动“十城千辆”节能与新能源汽车示范推广应用工程。2010 年,新 能源汽车产业被确立为战略性新兴产业加以重点扶持。2012 年,国家正式文件 明确了以纯电驱动为重点的新能源汽车发展的方向。与此同时,为开发新能源汽 车消费市场,我国开始实施以财政补贴为主的推广应用政策,同时持续加大研发 资金支持,实施了“电动汽车科技发展‘十二五’规划”和“新能源汽车产业技 术创新工程”。第三阶段为成长阶段(2014 年以来),在这一时期国家密集出 台了乘用车准入管理、城市限购、税收优惠、充电基础设施奖励、新阶段新能源 汽车推广应用财政补贴等多项扶持政策,旨在为新能源汽车产业的发展创造良好 的政策环境。此外,国家“十三五”规划再一次明确了新能源汽车产业的战略地 位,并要求大幅提高新能源汽车的应用比例。 作为战略性新兴产业,新能源汽车产业肩负着我国汽车产业“弯道超车”的 使命,同时也受到资金和技术的限制。因此,为了更好地促进新能源汽车产业的 发展,政府的政策扶持是至关重要的。财政补贴和税收优惠是世界各国为促进新 兴产业发展进行微观市场干预所普遍采用的政策工具。现阶段,我国在新能源汽 车领域的财税扶持政策主要以财政补贴为主,税收优惠为辅。然而,2016 年两 大事件将新能源汽车补贴政策推向了风口浪尖。一是国家将实行补贴退坡机制, 引发市场对新能源汽车销量下滑的担忧;二是 2016 年 9 月财政部曝光了 5 家新 能源汽车企业“骗补”事件,涉及骗补资金逾 10 亿元,影响性质恶劣,引发社 会广泛关注。有鉴于此,研究新能源汽车产业的税收政策及其实施效果,探索从 税收角度引导新能源汽车产业的健康发展,为我国新能源汽车产业的发展营造良 好的税收政策环境,具有极强的现实意义。 1.2 文献综述 1.2.1 国外研究概况 国外关于新能源汽车产业的研究开始得较早,与论文主题相关的研究主要集 中在对新能源汽车产业政策以及税收对新能源汽车影响方面。 (1)关于发展新能源汽车产业政策的研究 Max Ahman(2006)认为国家政策对新能源汽车早期的发展具有较强的推动 作用,同时认为政策应侧重于对研发投入和市场推广的支持[ 1 ]。Hasishi Ishitani(2007)则提出了有关纯电动汽车和插电式混合动力汽车发展的总体战略