摘要:由于当前紧缺的能源与严重的环境问题的不断深入，发展新能源汽车是解决我国未来交通问题与能源问题的必然选择。本文通过阐述新能源汽车产业发展状况，结合我国对促进新能源汽车发展提出的财税政策的分析，提出新能源汽车的发展需要产业投资引导、技术创新、示范运营等方面的财税政策支持，才能更好的引导消费者对新能源汽车的正确观念。

　　　本文首先从发展新能源汽车产业的背景和意义入手，描述分析我国新能源汽车发展的现状，总结我国发展新能源汽车产业的意义。列举我国对新能源汽车产业的支持财税政策，指出我国消费者对新能源汽车的消费情况影响，得到从新能源汽车的发展现状中发现其在发展过程中遇到的难题与不足之处，列举美国、德国在发展新能源汽车的财税政策的实践经验，思考对我国新能源汽车发展的借鉴意义，并提出我国在发展新能源汽车财税政策方面的思路和建议。

关键词  新能源汽车；财政政策；税收政策；消费；影响

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