随着我国经济发展与资源环境的矛盾日趋尖锐,节能减排成为国家宏观调控政策的工作重点。2007年,国务院先后颁布了《关于印发节能减排综合性工作方案的通知》和《关于印发中国应对气候变化国家方案的通知》,明确提出了实施鼓励节能环保型车船的税收优惠政策和研究鼓励发展节能环 With the contradiction between economic development and resources and environment in our country becoming increasingly acute, energy conservation and emission reduction have become the focus of our country’s macro-control policies. In 2007, the State Council successively promulgated the Circular on Printing and Issuing the Comprehensive Work Plan for Energy Conservation and Emission Reduction and the Notice on Printing and Distributing China’s National Climate Change Program, and clearly put forward the tax preferential policies and research encouragement to encourage energy-saving and environmentally friendly vehicles Development of energy-saving ring