1、新能源汽车产业的税收优惠与未来发展趋势Tax incentives and future development trends of the new energy vehicle 国家对于新能源汽车产业的扶持体现在方方面面，从财税层面，目前主要有两类政策支持：一类是通过直接的财政补贴对购买新能源汽车给予补助，实行普惠制：另一类是，对于中国汽车公司通过创新、研发、工艺优化等方式来创造收益，国家给予高新技术企业税收优惠政策以及研发费用 150加计扣除的相关企业所得税优惠政策的更新，将会是在税收优惠层面上的有益着眼点。毕马威中国汽车行业税务服务团队自成立以来，一直关注新能源汽车行业的发展，我们观察到

2、我国对新能源汽车的推广在未来将逐渐从主要依靠财政补贴激励转变为借助市场手段与法规管理的强制调控。该转变可从中华人民共和国工业与信息化部（以下简称工信部）最近对外发布企业平均燃料消耗量和新能源汽车积分并行管理暂行办法（征求意见稿）（“管理办法”）的内容中得到启示，未来国家将通过调控手段增强企业生产新能源汽车的意愿，同时鼓励新能源汽车行业通过不断的技术创新，提高节碳减排的效率。在此，我们就上述针对新能源汽车行业在财税领域可获得的政府支持和未来调控的方向进行了梳理，并特别针对新能源汽车行业研发与创新活动的税收优惠机会点以及趋势进行了分析。Developing throughout the 12th

3、Five-Year Plan (FYP) period, the new energy vehicle (NEV) industry in China has essentially completed its initial stage. In the 13th FYP period, the NEV industry in China is entering a stage of acceleration from the start-up phase. The state provides diversified support to this industry, and there a

4、re currently two kinds of policies. The first policy concerns subsidising the purchase of NEVs with direct fiscal subsidies, and implements a generalised system of preferences. The second set of policies involves Chinese automotive enterprises which profit from innovation, process optimisation and r

5、esearch and development (R&D). It adds some updates to the High-Tech Enterprise Tax Preference Policy and the relevant preference policy on corporate income tax for additional deduction of enterprises R&D expenses at the rate of 150%. The updates will become a beneficial focus of taxation preference

6、s. KPMGs Tax team for the China automotive industry has been paying close attention to the development of the NEV industry. We have determined that the promotion of NEVs in China will gradually change from fiscal subsidiary incentives to compulsory controls with market approaches and regulations. Th