中国的财税政策与节能与新能源汽车发展 China s fiscal policies and development of BILD energy saving and new energy vehicles 刘斌 LIU Bin 中国汽车技术研究中心 Section China Automotive Technology & Research Center 2014/06/04
主要内容 Main content 一. 中国汽车税收政策介绍 I. Introduction of China s automobile tax policies 二. 中国节能与新能源汽车财税鼓励政策 II. China s fiscal encouragement policies for energy saving and new energy vehicles 三. 财税鼓励政策特点和效果评价 III. Features and effect evaluation of fiscal encouragement policies 四. 完善节能与新能源汽车财税鼓励政策的建议 IV. Suggestions on improving fiscal encouragement policies for energy saving and new energy vehicles 2
一 中国汽车税收政策介绍 I. Introduction of China s automobile tax policies 1. 中国的汽车税种 1. Automobile taxes in China 我国的税收种类一般分为五大类, 共计 19 个税种 China s taxes are divided into five categories, covering 19 kinds in total. 流转税类 Turnover tax 增值税 Value added tax 消费税 Excise tax 营业税 Business tax 关税 Tariff 烟叶税 Tobacco tax 现行中国税收种类 The current categor ies of taxes in China 收益税类 Income tax 财产税类 Property tax 资源税类 Resources tax 行为税类 Act tax 企业所得税 Business income tax 房产税 House tax 船舶吨税 Tonnage due 资源税 Resource tax 车辆购置税 Vehicle purchase tax 耕地占用税 Farmland use tax 个人所得税 Individual income tax 车船税 Vehicle and vessel tax 城镇土地使用税 City and town land use tax 城市维护建设税 Urban maintenance and construction tax 土地增值税 Land increment value tax 印花税 Stamp tax 契税 Deed tax 固定资产投资方向调节税 Tax of adjustment for the orientation of fixed investment 3
1. 中国的汽车税种 ( 汽车产品税收 ) I.Automobile taxes in China (automobile product taxes) 对汽车及相关产品征收的税主要有两类 : 汽车产品税和汽车燃油税 There are mainly two categories of taxes collected on automobiles and related products: automobile product taxes and automobile fuel taxes. 我国对汽车产品征收的税种有 6 个 There are 6 categories of taxes collected on automobile products in China. 对汽车产品征收的税收 Taxes collected on automobile products 征税对象 Taxation object 汽车及零部件 Automobiles and parts 乘用车和中轻型商用客车 Passenger vehicles and medium and light commercial buses 汽车及零部件 Automobiles and parts 汽车整车 Finished automobile 汽车整车 Finished automobile 汽车及零部件 Automobiles and parts 一 中国汽车税收政策介绍一 中国税收制度现状 I. Introduction of China s automobile tax policies 税种 Taxes 增值税 Value added tax 消费税 Excise tax 关税 Tariff 车辆购置税 Vehicle purchase tax 车船税 Vehicle and vessel tax 城建税 Urban construction tax 所属税类 Categories of taxes 流转税 Turnover tax 行为税类 / 特定目的税 Act tax /Special-purpose tax 财产税 Property tax 行为税类 Act tax 征税环节 / 阶段 Taxation link/stage 生产 销售 Production and sales 生产 Production 进口 Import 新车登记注册前 Before registration of new vehicles 保有阶段 Holding stage 和增值税 消费税环节一致 The same to the links of value added tax and excise tax 4
一 中国汽车税收政策介绍 I. Introduction of China s automobile tax policies 1. 中国的汽车税种 ( 汽车使用的燃油相关税收 ) 1. Categories of automobile taxes in China (taxes related to fuel used in automobiles) 我国对原油 燃气 成品油征收的税收, 共计 5 个税种, 分属 3 大税类 The taxes collected on crude oil, gas and oil products in China are divided into 5 categories, belonging to 3 class. 对原油 燃气 成品油征收的税收 Taxes collected on crude oil, gas and oil products 征税对象 Taxation object 税种 Taxes 所属税类 Categories of taxes 原油 成品油 石油液化气 天然气 Crude oil, refined oil, LPG and natural gas 成品油 Refined oil 原油 成品油 Crude oil, refined oil 原油 天然气 Crude oil, natural gas 原油 成品油 石油液化气 天然气 Crude oil, refined oil, LPG and natural gas 增值税 Value added tax 消费税 Excise tax 关税 Tariff 资源税 Resource tax 城建税 Urban construction tax 流转税 Turnover tax 资源税类 Resources tax 行为税类 Act tax 5
2. 主要汽车税种的征税对象及计税依据 2. Taxation object and taxation basis of main automobile taxes 增值税是对所有产品征收 Value added tax is collected on all products. 车辆购置税 车船税专门针对所有汽车产品征收 Vehicle purchase tax and vehicle and vessel tax are collected on all automobile products. 消费税是对部分汽车产品征收 Excise tax is collected on part of automobile products. 纳税环节 Taxation link 税种名称 Name of tax 征税对象 Taxation object 计税依据 Taxation basis 进口环节 ( 进口商 ) Import link (importer) 生产环节 ( 生产商 ) Production link (manufacturer) 销售环节 ( 销售商 ) Sales link (seller) 购买环节 ( 购买商 ) Purchase link (buyer) 保有环节 ( 拥有者 ) Holding link (owner) 一 中国汽车税收政策介绍 I. Introduction of China s automobile tax policies 关税 Tariff 所有车辆 All vehicles 进口价 Import price 增值税 Value added tax 消费税 Excise tax 增值税 Value added tax 消费税 Excise tax 城建税 Urban construction tax 教育费附加 Educational surcharges 所有车辆 All vehicles 乘用车 中轻型客车 Passenger vehicles and medium and light buses 所有车辆 All vehicles 乘用车 中轻型客车 Passenger vehicles and medium and light buses 所有车辆 All vehicles 所有车辆 All vehicles 进口价 + 关税 Import price + tariff 进口价 + 关税 Import price + tariff 销售价 Sales price 销售价 Sales price 增值税 + 消费税 Value added tax + excise tax 增值税 + 消费税 Value added tax + excise tax 增值税 Value added tax 所有车辆 All vehicles 销售价 Sales price 车辆购置税 Vehicle purchase tax 车船税 Vehicle and vessel tax 所有车辆 All vehicles 所有车辆 All vehicles 购买价 Purchase price 乘用车分排量计量征收 Taxes collected on passenger vehicles according to displacement 6
一 中国汽车税收政策介绍 I. Introduction of China s automobile tax policies 3. 汽车税收收入贡献 3. Contribution of automobile tax revenue 据中国汽车技术研究中心测算,2013 年, 汽车实现直接税收 11009 亿元, 占全国总税收收入的 8.5%, 汽车用油税收 4879 亿元, 合计占全国总税收收入的 12.3% In 2013, the direct taxes of automobile is RMB 1100.9 billion, accounting for 8.5% of total tax revenue in China. Oil tax is 487.9 billion. Total vehicle tax and oil tax is about 12.3% of total tax revenue. 单位 : 亿元 Unit: one billion RMB 6000 5000 5037 4879 4000 3000 2596 2000 1546 1000 847 474 509 0 关税 Tariff 消费税 Excise 增值税 VAT 车购税 Purchasing tax 车船税 Vehicle and vessle 所得税 Income tax 汽车用油税收 Oil tax 2013 年汽车税收测算. Contribution of automobile tax revenue 7
一 中国汽车税收政策介绍 I. Introduction of China s automobile tax policies 4. 汽车税收结构 4. Automobile tax structure 研发企业 R & D enterprise 零部件生产企业 Parts manufacturer 整车生产企业 Automobile manufacturer ( 营业税 ) 增值税 (Business tax) value added tax 消费税 ( 汽车轮胎 ) Excise tax (automobile tires) 增值税 Value added tax 进口商 Importer 关税 Tariff 消费税 消费税 Excise tax 增值税 Value added tax 经销商 Dealer 增值税 Value added tax 消费者 Consumer 车辆购置税 Vehicle purchase tax 消费者 Consumer 车船税 Vehicle and vessel tax 成品油生产加工企业 production and processing 成品油消费税 The excise tax of refined oil 维修企业 Maintenance enterprise 营业税 ( 增值税 ) Business tax (value added tax) 消费者 Consumer Excise tax 增值税 Value added tax 研发环节 R & D link 生产及进口环节 Production and import links 销售环节 Sales link 保有环节 Holding link 使用环节 Use link 8
二 中国节能与新能源汽车财税政策 II. China s fiscal policies for energy saving and new energy vehicle 1. 节能汽车财税支持政策 1. China s fiscal support policies for energy saving vehicles 节能惠民工程 (2010.6-2013.9) 节能环保汽车推广 (2013.10-2015.12) Energy saving and people benefit project(2010.6-2013.9) Popularization of energy saving and environment-friendly vehicles (2013.10-2015.12) 车船税减半征收 Deduct the vehicle and vessel tax by half 交通运输节能减排专项资金 Special funds for energy saving and emissions reduction in transportation 研发环节 R & D link 生产 / 制造环节 Production/manufactur ing link 销售 / 购置环节 Sales/purchase link 保有环节 Holding link 使用环节 Use link 节能汽车财税支持 fiscal support for energy saving vehicles 1 财政部 关于开展 1.6 升及以下节能环保汽车推广工作的通知 (2013.9.30) 1. The Ministry of Finance: Notice on implementing popularization work of energy saving and environment-friendly vehicles with 1.6 liters or less(2013.9.30) 给予一次性 3000 元定额补助 Grant a one-time fixed subsidy of RMB 3,000 2 财政部 关于节约能源使用新能源车船可减免车船税政策通知 2. The Ministry of Finance: Notice on the policy of reducing and exempting vehicle and vessel tax for energy saving and new energy vehicles and vessels 对节约能源的汽车, 减半征收车船税 ; For energy saving vehicles, the vehicle and vessel tax can be deducted by half; 对使用新能源的汽车, 免征车船税 For new energy vehicles, the vehicle and vessel tax can be exempted. 9
二 中国节能与新能源汽车财税政策 II. China s fiscal policies for energy saving and new energy vehicle 2. 新能源汽车财税支持政策 2. Fiscal support policies for new energy vehicles 国家 863 计划 State 863 plan 技改专项资金 Special fund for technical innovation 新能源汽车推广应用补贴 Popularization and application subsidy of new energy vehicles 新能源公交车享受公共汽电车免征购置税 New energy buses are exempted from purchase tax as buses and electric buses. 新能源汽车技术创新工程新能源乘用车购置税减免研究中 Technical innovation project of new energy vehicles 纯电动汽车消费税免征 The excise tax of battery electric vehicles is exempted. The reduction and exemption of purchase tax of new energy passenger vehicles are under study. 车船税免征 Exemption from vehicle and vessel tax 研发环节 R & D link 生产 / 制造环节 Production/manufactur ing link 销售 / 购置环节 Sales/purchase link 保有环节 Holding link 使用环节 Use link 新能源汽车财税支持 fiscal support of new energy vehicles 1 财政部 关于组织开展新能源汽车产业技术创新工程的通知 1. The Ministry of Finance: Notice on organizing and implementing technical innovation project of new energy vehicle industry 对全新设计开发的新能源汽车车型及动力电池等关键零部件项目进行重点支持 Focus on supporting the projects of newly designed and developed new energy vehicle types and key parts such as power batteries, etc. 2 财政部 关于继续开展新能源汽车推广应用工作的通知 (2013-2015 年 ) 2. The Ministry of Finance: Notice on continuing to implement popularization and application workof new energy vehicles(2013-2015) 给予单车 3.5~50 万元购置补贴 A purchase subsidy of RMB 35,000-500,000 per vehicle is granted. 10
三 财税鼓励政策特点和效果评价 III. Features and effect evaluation of fiscal encouragement policies 1. 节能汽车财政补贴效果显著, 但仅依靠财政支出难以持续 1. The effect of financial subsidy for energy saving vehicles is obvious, but it is difficult to sustain by only relying on financial expenditure 截至 2013 年初, 共 41 家企业入围补贴目录, 共推广节能汽车超过 522 万辆, 申请财政补助资金超过 156 亿元, 节能汽车销售金额超过 5067 亿元 Up to the beginning of 2013, 41 enterprises were selected into the subsidy list, 5.22 million energy saving vehicles in total were popularized, applied financial subsidy fund exceeded RMB 15.6 billion, and the sales amount of energy saving vehicles exceeded RMB 506.7 billion 100% 合资品牌车型推广量超过 350 万辆, 补贴金额超过 105 亿元, 销售金额超过 4060 亿元 The popularization amount of joint-venture brands of vehicles exceeded 3.5 million, the subsidy amount exceeded RMB 10.5 billion, and the sales amount exceeded RMB 406 billion 自主品牌车型推广量超过 172 万辆, 补贴金额超过 51 亿元, 销售金额超过 1007 亿元 The popularization amount of Self-owned brand of vehicles exceeded 1.72 million, the subsidy amount exceeded RMB 5.1 billion, and the sales amount exceeded RMB 100.7 billion 80% 65% 65% 79% 60% 40% 35% 35% 20% 21% 0% 推广数量补贴金额销售金额 Popularizati Subsidy amount Sales amount on amount 合资品牌 Joint-venture brands 自主品牌 Self-owned brands 11
单位 : 万辆 Unit: 10,000 三 财税鼓励政策特点和效果评价 III. Features and effect evaluation of fiscal encouragement policies 2. 全方位财税激励仍难以有效加速新能源汽车的普及进程 2. Comprehensive fiscal incentives are still difficult to effectively accelerate the popularization process of new energy vehicles. 目前国家对新能源汽车提供全方位财税激励政策, 涵盖研发 生产制造 购置 保有等环节 At present, the country provides comprehensive fiscal incentives for new energy vehicles, covering R & D, production and manufacturing, purchase, holding and other links. 由于新技术存在的不稳定性 使用环节中也面临充电等基础设施不完善等瓶颈制约问题, 财税激励仍难以驱动其尽快产业化, 目前新能源汽车尚未步入规模增长阶段 Because of instability in new technologies, imperfect recharging infrastructures in use and other bottleneck constraint problems, fiscal incentives are still difficult to promote its quick industrialization. At present, new energy vehicles have not stepped into massive growth stage yet. 2011-2013 年新能源汽车产销量 2011-2013 production and sales volume of new energy vehicles 1.8 1.3 0.8 0.3 (0.2) 纯电动 Battery electric vehicles 混合动力 0.27 0.26 0.57 0.56 0.13 0.14 1.12 1.14 0.33 0.30 1.42 1.46 生产销售生产销售生产销售 Sales Production Sales Production Sales 2011年 2012年 2013年 Production Hybrid 注 :2011 年混合动力数据为所有混合动力车型,2012-2013 年仅包括插电式混合动力车型 Note:Hybrid data includes all hybrid electric vehicles in 2011, and only includes plug-in hybrid electric vehicles in 2012-2013. 数据来源 : 中国汽车工业协会 Data source: China Automotive Industry Association 12
三 财税鼓励政策特点和效果评价 III. Features and effect evaluation of fiscal encouragement policies 3. 财政补贴手段为主鼓励新能源汽车发展, 应更多地依靠汽车税收调节 3. Encourage the development of new energy vehicles by mainly using financial subsidy means, and rely more on vehicle tax to adjust 财政补贴 Financial subsidy 税收优惠 Tax preference 政策工具 Policy instrument 财政补贴 Financial subsidy 税收优惠 Tax preference 主要方式 Main way 政府直接拨款 Direct government appropriation 财政援助 Financial aid 低息贷款 Low-interest loan 税收减免 Tax deduction and exemption 税收返还 Tax returns 特点 Characteristic 行政命令色彩浓厚, 适用于关键项目 重点行业 重点企业 关键技术发展 Heavy with political administrative order overtone and are applicable to the development of key projects, key industries, key enterprises and key technologies. 使用范围广泛, 更适合市场内在需求 ; 行政管理成本小, 适用于对大多数企业的支持 Extensive use range and more applicable to internal needs of the market. Small administrative management cost and applicable to support of most of enterprises. 13
三 财税鼓励政策特点和效果评价 III. Features and effect evaluation of fiscal encouragement policies 4. 财税政策实施面临监管难题, 有待各部门建立协调配合的联动机制 4. The implementation of fiscal policies is faced with supervision difficulties, and a linkage mechanism for coordination needs to be established by various departments. 有效监管 Effective supervisio 制定税收优惠政策必须考虑到税务机关实际的操作难题 如车用清洁燃油税收优惠政策实施, 如何确保燃油品质符合标准的油品可享受税收优惠政策 The formulation of tax preference policies shall consider practical implementation difficulties of tax authorities. For example, implement preferential policies on taxes of clean fuel for vehicles: how to ensure oil products with satisfactory fuel quality can enjoy tax preference policies. 如何确定不同品质成品油的产销量 How to determine the production and sales volume of oil products with different qualities. 如何加强清洁油品的质量监管 How to reinforce the quality supervision of clean oil products 石化企业不断开发新品种带来的税收优惠问题 Tax preference problems brought by new varieties constantly developed by petrochemical enterprises. 配套政策 Supporting policies 针对节能与新能源汽车的支持政策应是一揽子政策措施, 而不仅仅是税收优惠政策 Supporting policies on energy saving and new energy vehicles shall be a package of policy measures, not just tax preference policies. 各部门应协调配合, 各负其责, 实行联动机制, 否则难以确保支持政策的实施效果 Various departments shall coordinate with each other and take their own responsibilities to implement the linkage mechanism, or else the implementation effect of the supporting policies is difficult to ensure. 新能源汽车还面临充电便利性 破除地方保护等问题 New energy vehicles are also faced with recharging convenience, breaking of regional protectionism and other problems. 14
四 完善节能与新能源汽车财税鼓励政策的建议 IV. Suggestions on improving fiscal encouragement policies for energy saving and new energy vehicles 1. 建立节能导向税制, 形成驱动节能与新能源汽车发展的内生机制 1. Establish energy saving oriented tax system to form an endogenous mechanism for driving the development of energy saving and new energy vehicles 节能导向汽车税制 Energy saving oriented tax system 汽车税种以燃料消耗量为计税依据 Automobile tax is calculated on the basis of fuel consumption 基于百公里油耗征税, 发挥税收消费调节作用 Collect tax based on oil consumption per 100 km, and exert the consumption adjustment action of tax 2020 年前 NEV 燃料消耗量暂按 0 计算, 新能源汽车自动享受减免优惠 Before 2020, the fuel consumption of NEV is calculated as 0 temporarily, and new energy vehicles automatically enjoy deduction and exemption preference. 成品油消费税逐步提高 The excise tax of oil products is gradually increased. 凸显使用环节高油耗汽车高成本劣势和 NEV 的低成本优势 Highlight high cost disadvantage of high fuel consumption vehicles and low cost advantage of NEV in use link. 15
四 完善节能与新能源汽车财税鼓励政策的建议 IV. Suggestions on improving fiscal encouragement policies for energy saving and new energy vehicles 2. 出台财税措施, 完善汽车节能管理制度 2. Introduce financial tax measures, and perfect vehicle energy saving management system. 美国 US 欧盟 EU 管理部门 Departments CAFE 计算 : 美国国家环境保护局 CAFE calculation: Environmental Protection Agency (EPA) CAFE 报告 信用管理 罚单 : 美国高速公路安全管理局 CAFE report, credit management, ticketing: National Highway Traffic Safety Administration (NHTSA) 征收 CAFE 罚金 : 美国财政部 Fines collection: United State Department of Treasury 各成员国收集基础数据并提交给欧盟委员会 All member countries collect basic datas and submit to European Commission 欧盟委员会专门部门登记所保存数据 Specific department in European Commission document all datas 欧盟财务部门征收超标排放费 Financial department in European collect fines for excess emission 管理措施 Measures 基于燃油经济性的罚款 Fines based on fuel economy 允许信用结转和不同企业间的信用额度交易 Allow credit transfer and credit trading among different corporates 基于 CO 2 的收费 Fines based on CO 2 emission 允许企业间组合 Allow combination among enterprises.pooling 16
四 完善节能与新能源汽车财税鼓励政策的建议 IV.Suggestions on improving fiscal encouragement policies for energy saving and new energy vehicles 3. 创新激励制度, 推动节能与新能源汽车发展 3.Incentive system innovation, promoting the development of energy saving and new energy vehicles 节能与新能源汽车 Energy saving and new energy vehicles 取之于车 ( 传统能源车 ) 用之于车 ( 新能源汽车 ), 建立产业自身支撑新能源汽车发展的反哺机制 Use money taken from vehicles (traditional energy vehicles) on vehicles (new energy vehicles), and establish a feedback mechanism of supporting the development of new energy vehicles by the industry itself. 创建积分市场, 允许企业间的富裕积分交易, 通过市场激励让社会分担节能与新能源汽车推广成本, 鼓励技术先进企业加大长期投资 Create a point market, allow trades of surplus points among enterprises, let the society to share the popularization cost of energy saving and new energy vehicles through market incentives, and encourage enterprises with advanced technologies to expand long-term investment. 17
四 完善节能与新能源汽车财税鼓励政策的建议 IV. Suggestions on improving fiscal encouragement policies for energy saving and new energy vehicles 4. 完善保障机制, 保证财税政策有效实施 4. Perfect the safeguard mechanism, and ensure fiscal policies to be effectively implemented. 建立管理部门与财税政策实施有效配合的监督机制, 避免财税政策在实施中被滥用 Establish a supervision mechanism for the management department to effectively cooperate with fiscal policies, and avoid the misuse of fiscal policies in implementation. 建立基础数据平台共享机制, 严格保证基础数据的真实性, 以为财税政策实施建立基础 Establish a basic data platform sharing mechanism, strictly ensure the authenticity of basic data, and establish a base for the implementation of fiscal policies. 调整 完善配套政策, 与财税政策形成合力 Adjust and imperfect supporting policies, and form a joint force together with fiscal policies. 18
谢谢聆听, 请多指正! Thanks and welcome your opinions and ideas. 刘斌 LIU Bin 中国汽车技术研究中心 Section China Automotive Technology & Research Center Tel:+86-22-84379390 E-mail:liubin@catarc.ac.cn 地址 : 天津市东丽经济开发区先锋东路 68 号 Address: CATARC Main Zone, No. 68 Xianfeng East, Dongli Economic Development Zone, Tianjin 19