Research On The Impact Of Tax Preference And Government Subsidy On The Development Of New Energy Automobile Enterprises

New energy vehicles are of great significance to energy security and environmental protection due to their characteristics of energy saving and environmental protection.All countries attach great importance to the new energy vehicle industry.China has positioned the new energy vehicle industry as the country’s strategic emerging industries,and formulated a series of fiscal and tax policies such as government subsidies and tax incentives to promote the development of the new energy vehicle industry.However,there are still problems such as lack of R&D and fraudulent subsidies.With the gradual decline of government subsidies and the lack of targeted tax incentives,further research is needed on how to play a better role in policy and guide the sustainable development of new energy vehicles.This thesis studies the impact of tax incentives and government subsidy policies on the development of new energy vehicle companies,taking China’s new energy vehicle companies as the object.Firstly,the necessity of formulating government support policies and the impact of fiscal and tax policies on new energy vehicle companies are analyzed.Then it analyzes the development status of domestic new energy vehicles and sorts out related fiscal and taxation policies.Then put forward theoretical hypotheses and conduct empirical analysis.The results show that corporate income tax benefits have a significant positive impact on corporate profitability and R&D levels;government subsidies have a significant positive impact on corporate R&D levels,and the effect is greater than corporate income tax benefits;turnover tax burdens failed the significance test in both models,and it could not be explained that it had a clear causal relationship with corporate profitability and R&D level.Finally,it is proposed that the government subsidy should be adjusted;the tax policy should be optimized;the support for new energy vehicle technology research and development should be increased;and the supervision and punishment of fraudulent behavior should be strengthened.