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 industrykpmg.com/cn 经过“十二五”的发展，中国新能源汽车产业基本完成了起步阶段的任务。从“十三五”开始，中国新能源汽车产业将由起步阶段进入加速阶段。 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 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 are 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 research 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 preferences. KPMG's 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. This change is indicated in the Interim Measures for Parallel Management of Average Fuel Consumption and the New Energy Vehicle Points of Enterprises (Draft for comments) ("the Measures"), which was recently issued by the Ministry of Industry and Information Technology. Using regulatory instruments, the state aims to encourage enterprises to produce NEVs, and will encourage the NEV industry to continue reducing carbon emissions more efficiently by continually developing technologies. In this document, we look at the support from the government on taxation for the NEV industry and the government's future direction for changes to regulations and controls. In particular, we also analyse the tax incentive opportunities and trends for R&D and innovation activities in the NEV industry. 2© 2017 毕马威企业咨询(中国)有限公司 — 中国外商独资企业, 是与瑞士实体 — 毕马威国际合作组织 ( "毕马威国际" ) 相关联的独立成员所网络中的成员。版权所有，不得转载。中国印刷。 3 © 2017 KPMG Advisory (China) Limited, a wholly foreign owned enterprise in China and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative ("KPMG International"), a Swiss entity. All rights reserved. Printed in China. 新能源汽车的政府补助及其 涉税分析Analysis of government subsidies and tax of NEV subsidiesI2015年4月29日，中华人民共和国财政部、科技部、工信部和发展改革委（“四部委”）联合公布了《2016-2020年新能源汽车的补贴办法》在全国范围内开展新能源汽车推广应用工作，中央财政对购买新能源汽车给予补助，实行普惠制。政策概览中央财政补助的产品是纳入“新能源汽车推广应用工程推荐车型目录”的纯电动汽车、插电式混合动力汽车和燃料电池汽车。补助标准主要依据节能减排效果，并综合考虑生产成本、规模效应、技术进步等因素逐步退坡。 根据续驶里程，纯电动乘用车补助为2.5-5.5万/辆不等；纯电动客车补助为12万-50万/辆不等，燃料电池乘用车、轻型客货车、大中型客车和中重型货车的补助标准则分别为20万、30万和50万/辆。 On 29 April 2015, the Ministry of Finance, Ministry of Science and Technology, Ministry of Industry and Information Technology, and National Development and Reform Commission (“the four ministries”) jointly issued the Measures on Subsidies for New Energy Vehicles from 2016 to 2020. The promotion and utilisation of NEVs will be carried out nationwide. The central government will subsidise the purchase of NEVs and implement a generalised system of preferences. Policy overviewThe central government subsidises pure electric vehicles, plug-in hybrid vehicles and fuel cell vehicles, which are listed in the catalogue of recommended vehicles for the promotion and utilisation of NEVs. The subsidy standard is mainly based 4© 2017 毕马威企业咨询(中国)有限公司 — 中国外商独资企业, 是与瑞士实体 — 毕马威国际合作组织 ( "毕马威国际" ) 相关联的独立成员所网络中的成员。版权所有，不得转载。中国印刷。 具体的补助对象是消费者。新能源汽车生产企业在销售新能源汽车产品时按照扣减补助后的价格与消费者进行结算，中央财政按程序将企业垫付的补助资金再拨付给生产企业。新能源汽车政府补助的 涉税分析国家税务总局于2013年发布《国家税务总局关于中央财政补贴增值税有关问题的公告》（国家税务总局公告2013年第3号），规定“按照现行增值税政策，纳税人取得的中央财政补贴，不属于增值税应税收入，不征收增值税。”虽然字面意义上看，新能源企业取得的财政补贴不需要缴纳增值税，但是针对新能源汽车的中央和地方财政补贴，其实际补贴对象为直接消费者，目的是鼓励消费者购买新能源车，消费者在实际购买时只需按销售价格扣减补贴后的价款支付购车款，而差额部分由财政资金补足。具体到补贴的拨付方式上，为减少繁杂的手续，财政部门将补贴直接拨付给新能源车生产企业或销售企业。on the effects of energy saving and emission reduction, and such factors as production cost, scale effect and technology development are taken into consideration in the setting up of different subsidised levels. Based on the mileage from a full charge, the subsidy for pure electric passenger vehicles ranges from RMB 25,000-55,000 per car; the sub