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中文摘要：
针对现有政策对新能源汽车（new-energy-vehicle,NEV）产业化激励不足,提出了基于优惠税率的激励机制,建立了相应的新能源汽车产业化系统动力学模型,基于市场拓展程度等状态指标对模型进行了仿真与分析,给出了不同时期的新能源汽车制造业优惠税率和传统汽车制造业加征所得税率这两个激励工具的参考数值.仿真结果表明,该激励机制在拓展新能源汽车消费市场的同时,也并未减少国家财政的企业所得税收入.相比单一政策作用下的情形,各个状态指标都得以改善,激励效果明显.研究为激励机制的设计提供了新的思路和方法.
英文摘要：
This paper proposed an incentive mechanism based on preferential tax-rate on the basis of the research of current supporting policy for new-energy-vehicle industrialization.To investigate this industrialization problem,it developed a system dynamic model.Furthermore,it analyzed the dynamic change of the state indexs for new-energy-vehicle industrialization with simulations.It gave the reference values of the incentive instruments.The simulation results show that the market demand of new-energy-vehicle has been greatly extended after the implementation of the incentive mechanism.Meanwhile,the mechanism doesn＇ t reduce the national tax income.In contrast to a single policy,each state index is improved and the incentive effect is quite obvious.This research has offered a new approach for designing incentive mechanisms.
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