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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/152500
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/152500


    Title: 電動汽車產業財稅政策之探討
    Research on Fiscal and Tax Policies of Electric Vehicle Industry
    Authors: 沈奕君
    Shen, Yi-Jun
    Contributors: 許崇源
    沈奕君
    Shen, Yi-Jun
    Keywords: 電動車
    政策
    Electric Vehicles
    Policies
    Date: 2024
    Issue Date: 2024-08-05 12:24:10 (UTC+8)
    Abstract: 由於全球減碳之趨勢及2050年淨零碳排之目標,朝向綠色交通轉型迫在眉睫,各國政府紛紛制定禁售燃油車之目標及相關時程,以及推動國內電動車產業鏈發展與內需市場之成長之政策。

    台灣雖然很早便提出許多電動車相關政策及計畫,然而,現行台灣電動車佔國內整體汽車之比例與世界主要國家仍有很大一段距離,加上政府預計於2040年禁售燃油車,許多基礎設施之設置如公共充電樁等仍不夠完善,如何提升民眾購買電動車之意願及扶植國內相關產業之發展成為政府、企業及民間要一同努力之課題。

    本文分析政府於制定電動車消費面及製造面之政策時可能遭遇之問題,與整理各國政府制定之政策與台灣現行制度進行比較,提出可改善之建議來促進台灣電動車之購買量及產業鏈之發展,進而實現台灣邁向淨零碳排之目標。
    The transition to green transportation is imminent due to the trend of carbon reduction and the goal of net-zero carbon emissions by 2050. Governments around the world have formulated targets and related timelines to ban the sale of fuel vehicles, as well as policies to promote the development of the domestic electric vehicle industry and the growth of the domestic demand market.

    Although Taiwan has put forward many policies and plans related to electric vehicles, the current proportion of the sale of electric vehicles in Taiwan is still far behind that of major countries in the world. Besides, the government is expected to ban the sale of fuel vehicles in 2040, however, many infrastructure facilities, such as public charging, are not sufficient. How to raise public willingness to buy electric vehicles and support the development of domestic industries have become huge topics for the government, enterprises, and the public to face.

    This article analyzes the problems that the government may encounter when formulating policies on the consumption and manufacturing of electric vehicles, compares the policies formulated by governments in various countries with Taiwan's current situation, and proposes improvements to promote the purchase of electric vehicles and the development of electric vehicles industry in Taiwan, to achieve Taiwan's goal of moving towards to net-zero carbon emissions in the future.
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    Description: 碩士
    國立政治大學
    會計學系
    111353106
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