摘要
文章构建消费者决策模型和企业决策模型分析财政补贴、税收优惠和限制性行政政策对于新能源汽车产业发展的影响机理。研究表明:财政补贴能够促进新能源汽车的生产,但在技术进步的条件下,不变的补贴标准会导致低技术要求的汽车产业产能过剩,遏制高技术要求的汽车产业发展;税收优惠同样有力地促进了新能源汽车的生产,但优惠集中在新能源汽车消费者一方,尚未出台针对新能源汽车生产企业的税收优惠;设计合理的限制性行政政策会引导汽车生产企业把更多的资源投向新能源汽车的生产。为了促进新能源汽车产业的进一步发展,需构建持续的财税支持政策。在财政补贴不断“退坡”的条件下,可以选取新能源汽车生产利润和燃油车的生产利润比值作为调控标准,以企业所得税为主调控工具、以限制性行政政策为辅助性调控工具,构建可持续的财税支持政策以保障新能源汽车企业获得持续发展的动力。
This paper analyzes the impact mechanism of financial subsidies, tax incentives and restrictive administrative policies on the development of new energy vehicles industry by constructing consumer decision-making models and enterprise decision-making models. Studies have shown that: financial subsidies can promote the production of new energy vehicles, but under the conditions of technological advancement, the constant subsidy standards will lead to overcapacity of cars with low technology requirements, curbing the development of high-tech cars;tax incentives are equally powerful to promote the production of new energy vehicles, but the concessions are concentrated on the consumers of new energy vehicles, and tax incentives for new energy vehicle manufacturers have not yet been introduced;the design of reasonable restrictive administrative policies will guide auto manufacturers to invest more resources in new production of energy vehicles. In order to promote the further development of the new energy vehicles industry, it is necessary to build a continuous fiscal and tax support policy. Under the condition that the financial subsidies continue to “fall off the slope”, the production profit ratio of new energy vehicles and the production profit ratio of fuel vehicles can be selected as the control standard, with enterprise income tax as the main control tool and restrictive administrative policy as the auxiliary control tool. Sustainable fiscal and tax support policies to protect new energy auto companies from sustainable development.
作者
李社宁
张哲
李喜宁
LI She-ning;ZHANG Zhe;LI Xi-ning(School of Economics, Xi’an University of Finance and Economics,Xi’an 710100, China)
出处
《西安财经学院学报》
CSSCI
2019年第4期46-52,共7页
Journal of Xi’an University of Finance & Economics
基金
西安财经学院2018年度研究生创新基金(18XCYC10)
关键词
新能源汽车
财政补贴
税收优惠
限制性政策
new energy vehicles
financial subsidies
taxincentives
restrictive policies
