Research On Tax Incentives For New Energy Vehicles And Their Effects

As China's economic development turns from high-speed development to high-quality development and economic development steps into the new normal,national strategic industries are facing higher standards.From the perspective of automobile industry,as one of the national strategic industries,it has an important impact on the national economy.However,traditional fuel vehicles have a huge demand for energy,and China's energy dependence is high,leading to some risks in China's energy security;At the same time,the current international political and economic factors instability,frequent changes in the price of crude oil and other realities,further exacerbated the country's energy risks;In addition,due to the influence of the mode of production and consumption in the past high-speed development stage,China's ecological environment is faced with serious challenges,and the industrial development mode needs to be adjusted to meet the development requirements of green economy.Based on the above practical conditions in China,it is imperative for the automobile industry to accelerate the transformation of industrial structure,and the development of new energy automobile industry is undoubtedly the key to the transformation and development of this industry.At present,the development of new energy automobile industry in the world is not long,traditional fuel vehicles still occupy an absolute market share,the new energy automobile industry has not achieved rapid structural upgrading,and China's new energy automobile industry has not fully reached the world's leading level.Therefore,the government needs to introduce more effective industrial incentive policies to promote the rapid development of the new energy vehicle industry.In order to encourage the development of new energy automobile industry,the government has introduced a series of fiscal preferential policies.As one of the important policy tools,the preferential tax policy can play an active role in guiding the upgrading of industrial structure.The introduction of preferential tax policies has promoted the development of new energy automobile industry to some extent.However,with the constant adjustment of the industrial development stage,relevant tax policies no longer meet the requirements of industrial development.Therefore,it is necessary to constantly improve the industrial tax incentive policies to meet the requirements of sustainable development of the automobile industry.This paper is divided into five parts: the first part is the introduction.The second part is the theoretical basis for the necessity of new energy automobile preferential taxand historical process of the development of new energy vehicles industry,and take the sustainable development theory,market failure and the functions of the government and the industrial development as theoretical basis,made clear the government preferential tax policies to guide the development of new energy vehicles industry necessity.The third part is the analysis of the preferential tax policies for the new energy automobile industry,including the types and contents of applicable tax policies for the automobile industry and the new energy automobile industry,the development status of the new energy automobile industry after the implementation of preferential tax policies,and the possible problems in the tax policies for the industry.Fourth part as the research tax preferential policies of new energy vehicles,the influence of corporate r&d input is the empirical analysis of multivariate regression model tax incentives for new energy automobile enterprise r&d input intensity,the influence of by regression results conclude that China's current tax policies of new energy automobile enterprise r&d has a significant role in promoting,tax incentives to promote new energy vehicles increase of corporate r&d input,and is beneficial to promote the new energy automobile enterprise innovation ability enhancement,achieve policy objectives.In the last part,some Suggestions on tax policies are put forward to stimulate the development of China's new energy automobile industry,hoping to promote the rapid development of new energy automobile industry and improve China's international competitiveness in this industry.