An Empirical Study On The Impact Of Tax On R&D Investment Of New Energy Vehicle Enterprises

With the economic development,the acceleration of urbanization process,the car has been transformed from luxury goods to an important part of the lives of residents,but the development of the car with serious energy,environmental and other problem.In the context of energy constraints and environmental pollution,China has made new initiatives to develop new energy vehicles as a solution to energy and environmental problems and achieve sustainable development.New energy vehicles,low pollution,low emissions and other characteristics meet the requirements of the development of low-carbon economy,to solve environmental pollution and national energy security issues of great significance.However,for the emerging new energy car companies,a large number of R&D investment is an important prerequisite for its development,is the new energy automotive enterprises to achieve large-scale commercialization of the important support.However,the public and risk of R&D investment activities make the enthusiasm of R&D investment decrease,and the scientific research ability of enterprises is weak,which hinders the development of new energy automobile enterprises.Tax as an important policy measures for macroeconomic regulation and control,in the new energy vehicles to improve the enthusiasm of R&D investment,promote new energy vehicles and technological progress and rapid development will play an important role.Therefore,it is of great theoretical and practical significance to study the impact of tax on R & D investment of new energy automobile enterprises.Based on the theory and empirical analysis of the impact of tax on the R&D investment of new energy automobile enterprises,the paper puts forward some countermeasures and suggestions to promote the R&D investment of new energy automobile enterprises based on taxation,new energy enterprises and other supporting measures.First of all,from the research background,purpose and significance to start,analyze the status quo of domestic and foreign research,taxation to promote the new energy automotive R&D investment in the relevant theoretical basis.Secondly,the paper analyzes the current situation and the impact of R&D investment in new energy automobile enterprises,analyzes the current situation of R&D investment of new energy automobile enterprises,the contents of R&D investment tax policy of new energy automobile enterprises and the mechanism of taxation on R&D investment of new energy automobile enterprises.Thirdly,according to the empirical analysis of the impactof tax on the R & D investment of new energy automobile enterprises,the descriptive statistics and correlation analysis were carried out with SPSS software based on the data of R& D input and tax revenue of new energy vehicle listed companies from 2012 to 2015,The R& D capital investment and the R & D personnel input of the new energy vehicle listed companies are the explanatory variables,the turnover tax and the income tax as the explanatory variables.The empirical results show that the income tax of the new energy vehicle listed companies is related to the R & R & D personnel investment is a significant negative correlation,turnover tax burden and R & D capital investment negative correlation is not significant,and R & D personnel investment significantly positive,turnover tax failed to play due to promote new energy vehicles listed companies R & D investment role.Finally,combined with the results of empirical analysis,from the improvement of corporate R&D investment tax system,continue to improve the income tax,and gradually increase the turnover tax concessions and other tax levels,optimize the R&D staff structure,improve executive incentive mechanism And other new energy automotive enterprise level,as well as to strengthen other supporting measures level,put forward the corresponding reform proposals.With the hope that through the above research to promote new energy vehicles to improve R&D investment,and promote the sustainable development of new energy automotive industry can be beneficial.