Research On Tax Policies To Promote The Development Of New Energy Vehicles Industry

The new energy vehicles industry plays an important role in the national economy,so we should vigorously develop new energy vehicles.However,due to a variety of reasons,the development level of new energy vehicles in China is quite different from that of developed countries in the world.In addition,the vehicles industry is difficult to achieve curve overtaking,is a need for precipitation industry,and the new energy vehicle is one of the automotive development directions in the world.Therefore,the country should use available means to promote the development of new energy vehicles.And tax policy is an important means of national macro-control.Tax policy is effective in guiding enterprises to focus on key areas,and the negative effect is controllable.Therefore,we should continue to give play to the positive role of tax policy in industry guidance.However,the current tax policy effect is not satisfactory.As a result,many enterprises rely heavily on preferential measures to survive,which is not conducive to the positive,healthy and positive cycle of the industry.Therefore,it is of great significance for the development of China’s New energy vehicles industry to clarify the preceding tax policies,analyze problems and find out countermeasures.Under this background,this paper takes the new energy vehicle as the link,starting from the research and development design of its upstream to the manufacturing and production support of its downstream,carries out a series of theoretical analysis and empirical analysis,explores the problems in the development of China’s new energy vehicle industry,and puts forward corresponding policy Suggestions.This paper consists of six chapters,from theoretical analysis to current situation analysis to empirical analysis,then foreign experience for reference,and finally put forward their own Suggestions for policy improvement.The first chapter is the introduction,which mainly introduces the research background,research ideas and methods,as well as related researches of predecessors.The second chapter mainly explains the concept of new energy vehicles,the tax policy system supporting the development of new energy vehicles,and the theoretical basis of the tax policy supporting the development of new energy vehicles.and the transmission mechanism of policy is expounded in detail.The third chapter on the basis of the second chapter,new energy vehicles and tax policy to make further specific elaboration.It is clear that the research object of this paper is the new energy vehicle as the center,and its related research,development,production and manufacturing facilities and other related industries.And make a detailed analysis of our country’s specific tax policy.The fourth part is the empirical part of the article.In the empirical aspect,this paper selects the required target companies by using the classification standard of juchao shenwan information network,and concretizes the New energy vehicles industry.Then,use the national tai ’an database,wind database and other required sample indexes to obtain the required data.The regression model is established to construct the index system of the change of tax burden intensity for the return on equity and asset exchange rate of enterprises,and then carry out the descriptive statistical analysis and regression analysis,and then carry out the robustness test.Finally,the empirical results are analyzed and explained.The fifth part of the article is the experience of the countries or unions with developed automobile industry in the world.In this paper,the European Union,the United States,Japan,three automotive industry developed countries as the reference object,analysis of specific policies,draw lessons from experience.The sixth part of the article is divided into Suggestions for policy improvement in China.Mainly from three aspects and three angles,namely the New energy vehicles industry research and development,production,supporting facilities and from the turnover tax,income tax and other tax policy Settings.