税收优惠、政策激励与企业创新——基于中国新能源汽车的行业发展现状

Tax Preference, Policy Incentive and Enterprise Innovation—Based on the Development Status of China’s New Energy Vehicle Industry

摘要: 由于传统能源汽车对环境发展造成的巨大不利影响，新能源汽车在其出现的短时间内便因响应生态文明建设和健康发展战略而受到社会的广泛关注。在社会发展被不断要求高质量、高效率的前提下，低碳环保的新能源汽车势必会成为未来汽车行业的领头羊。但由于新能源汽车的发展目前仍处于起步阶段，发展势头必然不及传统能源汽车，因此，在其面临前期发展研发投入大、消费者认可度低、基础设施不完善等一系列困境时，亟需国家宏观政策的调控以保证其良性健康发展。税收优惠便是惠及新能源汽车行业发展的财政政策中最重要的一项。而依托税收优惠与相关政策激励的新能源汽车企业也必然会抓住发展变革的重要历史机遇期，走出汽车产业全新的发展道路。

Abstract: Due to the huge adverse impact of traditional energy vehicles on the development of the environment, new energy vehicles in a short time of their emergence because of the response to ecological civilization construction and healthy development strategy has been widely concerned by the society. Under the premise that social development is constantly required to be of high quality and high efficiency, low-carbon and environment-friendly new energy vehicles are bound to become the leader of the future automobile industry. However, as the development of new energy vehicles is still in the initial stage, the development tendency will certainly be weaker than that of traditional energy vehicles. Therefore, in the face of the difficulties of R&D investment introduced by early development and promotion, low consumer perception and imperfect infrastructure, it is urgent for the national macro budget policy to ensure healthy development. Tax preference is an important fiscal policy that benefits the development of new energy vehicle industry. The new energy vehicle enterprises relying on tax incentives and related policies will seize the important historical opportunity of development and reform, and walk out of the new development road of the automobile industry.