摘要:由于當前緊缺的能源與嚴重的環境問題的不斷深入，發展新能源汽車是解決我國未來交通問題與能源問題的必然選擇。本文通過闡述新能源汽車產業發展狀況，結合我國對促進新能源汽車發展提出的財稅政策的分析，提出新能源汽車的發展需要產業投資引導、技術創新、示范運營等方面的財稅政策支持，才能更好的引導消費者對新能源汽車的正確觀念。

　　　本文首先從發展新能源汽車產業的背景和意義入手，描述分析我國新能源汽車發展的現狀，總結我國發展新能源汽車產業的意義。列舉我國對新能源汽車產業的支持財稅政策，指出我國消費者對新能源汽車的消費情況影響，得到從新能源汽車的發展現狀中發現其在發展過程中遇到的難題與不足之處，列舉美國、德國在發展新能源汽車的財稅政策的實踐經驗，思考對我國新能源汽車發展的借鑒意義，并提出我國在發展新能源汽車財稅政策方面的思路和建議。

關鍵詞  新能源汽車；財政政策；稅收政策；消費；影響

Abstract:The development of new energy vehicles is to address the traffic problem in our country in the future and the inevitable choice of the energy problem due to the shortage of energy and the deepening of the serious environmental problems.Based on new energy vehicles industry development status, combined with China's fiscal and taxation policy for promoting the new energy vehicles development analysis, put forward the development of new energy vehicles industry investment guidance, technology innovation, demonstration operation of fiscal and taxation policy support, in order to better guide consumer to correct concept of new energy vehicles.

　　　This paper from the development of new energy vehicles industry, the background and significance of description analysis of the status quo of China's new energy vehicle development, summed up the meaning of the development of new energy automobile industry in our country.List support for new energy automobile industry in our country the fiscal and taxation policy, points out that the consumer consumption situation of new energy vehicles in China, get the new energy vehicle development present situation found in the development process of the encountered problems and deficiency, cited the United States, Germany, in the fiscal and taxation policies to the development of new energy vehicles of practical experience, thinking of the development of new energy vehicles of our country draw lessons from meaning, in the development of new energy vehicles in China and puts forward ideas and Suggestions on policy.

Keywords New energy vehicles  Fiscal policy  Tax policy  Consumption  Impacts