促进电动汽车充电基础设施发展的财税政策研究
Research on Fiscal and Tax Policies to Promote the Development of Electric Vehicle Charging Infrastructure

近年来，随着全球环境问题的日益严重，包括污染加剧、能源匮乏和气候变暖等，低碳环保的生活和出行方式已成为世界各国的共同追求，电动汽车作为一种高效节能、生态环保的汽车得到了越来越广泛地应用。随着电动汽车的迅猛发展，对充电基础设施的需求不断攀升，然而我国目前充电基础设施的滞后发展，导致许多消费者对电动汽车仍处于观望状态，加强电动汽车充电基础设施的建设，提升充电基础设施的供给水平，离不开政府及相关部门的强有力支持，本文通过梳理我国对充电基础设施企业的财税政策和相关国家发展充电基础设施的政策，提出针对性的发展对策。
In recent years, with the increasingly serious global environmental problems, including pollution, energy shortage and climate warming, low carbon and environmental protection of life and travel has become the common pursuit of countries around the world, electric vehicles as a kind of energy-saving, ecological and environmental vehicles have been more and more widely used. With the rapid development of electric vehicles, the demand for charging infrastructure keeps rising. However, many consumers are still in a wait-and-see state due to the lagging development of charging infrastructure. Strengthening the construction of charging infrastructure for electric vehicles and improving the supply level of charging infrastructure are inseparable from the strong support of the government and relevant departments. In this paper, the finance and tax policies of charging infrastructure enterprises and relevant national policies of developing charging infrastructure are presented.