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基于开征研发税的国家新能源汽车自主创新工程
引用本文:阳立高,刘建江,杨沿平.基于开征研发税的国家新能源汽车自主创新工程[J].科学管理研究,2010,28(4).
作者姓名:阳立高  刘建江  杨沿平
作者单位:1. 长沙理工大学经济与管理学院,湖南长沙,410076
2. 湖南大学汽车车身先进设计制造国家重点实验室,湖南长沙,410082
基金项目:国家"863"项目,中国高水平汽车自主创新能力建设重大专项资助 
摘    要:全球能源与环境危机促使国际汽车技术更新换代朝着清洁新能源尤其是电动汽车技术方向发展,为我国新能源尤其是电动汽车自主创新带来了重大战略机遇期。为抓住机遇,在开征合理税率研发税有效积累RD资金的基础上实施国家新能源汽车自主创新工程,并对国家新能源汽车自主创新工程的基本内涵、战略意义、经济基础、战略模型与战略部署等内容深入展开研究。

关 键 词:新能源汽车  国家创新工程  研发税

Implementing National New Energy Sources Automobile Independent Innovation Program Based on Collecting R & D Tax
TANG Li-gao,LIU Jian-jiang,YANG Yan-ping.Implementing National New Energy Sources Automobile Independent Innovation Program Based on Collecting R & D Tax[J].Scientific Management Research,2010,28(4).
Authors:TANG Li-gao  LIU Jian-jiang  YANG Yan-ping
Abstract:It brings a great chance for the independent innovation development of domestic new energy sources automobile industry that the global energy sources and environment crisis makes international traditional automobile technology development turn to new energy sources automobile technology.This paper suggests to carry out National New Energy Sources Automobile Independent Innovation Program based on Collecting reasonable rate of R&D Tax to accumulate R&D fund to catch the chance,and analysis the basic connotation,strategic position,economic base,strategic model and strategic disposition of National New Energy Sources Automobile Independent Innovation Program.
Keywords:New energy sources automobile  National innovation program  R&D Tax
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