2020年，全球新能源汽车市场主要集中在以我国为代表的东亚地区，以德、英、法为代表的欧洲地区及以美国为代表的北美地区。2020年以来，典型发达国家主要聚焦于促进新能源汽车消费，部分国家新能源汽车购置补贴力度已高于我国，而我国促消费政策则同时针对新能源汽车及传统燃油车。在税收制度方面，部分国家采用基于能耗指标的税制体系，而我国尚未将能耗指标引入税制。在碳中和的大背景下，我国应坚持汽车行业低碳发展战略，继续从政策层面推动新能源汽车产业发展。建议我国加强规划引领，优化完善新能源汽车财税优惠政策，加快形成供需两侧协同、基于能耗指标的税制体系，多元化支持充换电基础设施建设。
In 2020，the global new energy vehicle market is mainly concentrated in East Asia represented by China，Europe represented by Germany，Britain and France and North America represented by the United States. Since 2020，typical developed countries have mainly focused on promoting the consumption of new energy vehicles. In some countries，the subsidy for purchasing new energy vehicles has been higher than that in China，while China’s consumption promotion policies have targeted both new energy vehicles and traditional fuel vehicles. In terms of taxation systems，some countries have adopted a taxation system based on energy consumption indicators，but China has not introduced energy consumption indicators into the taxation system. In the context of carbon neutrality，China should adhere to the low-carbon development strategy in the automobile industry and continue to promote the development of new energy vehicle industry at the policy level. It is recommended that China should strengthen planning and guidance，optimize and improve fiscal and tax preferential policies for new energy vehicle industry，accelerate the formation of a tax system based on energy consumption indicators that is coordinated by both sides of supply and demand，diversify the supports for the construction of charging and battery swapping infrastructure.
