| The global environmental situation is becoming increasingly severe and energy is becoming increasingly scarce.In order to alleviate this problem and realize the healthy development of my country’s ecology and economy,the central government has put forward the strategic concept of "green development".Adaptation is the main direction of the future development of the automobile industry.Since 2009,my country has adopted a series of measures to promote the healthy development of new energy vehicle-related industries.According to statistics,the production and sales of new energy vehicles in my country in 2020 will be 1.372 million and 1.367 million respectively.While high-yield and fast-selling,it also faces many problems such as weak competitiveness compared with traditional vehicles,excessive reliance on national subsidy and preferential policies.Therefore,the Chinese government is adjusting the relevant preferential tax policies to gradually solve the current problems facing the new energy automobile industry,so that the new energy automobile industry maintains a state of sustainable development.In order to study the impact of preferential tax policies to promote the development of the new energy automobile industry,this article uses a combination of theoretical analysis and empirical research.First of all,by looking up information and introducing the new energy automobile industry and industrial chain,explore the mechanism of taxation policies on the new energy automobile industry;secondly,after analyzing the status quo of each link in the new energy automobile industry chain,summarized China’s new energy automobile industry Preferential tax policies related to each link of the industrial chain,It also points out the problems existing in the preferential tax policies for new energy vehicle industry;Third,by collecting the financial statement data of listed companies and building the model,the double difference model is used to demonstrate business income,The relationship between the number of patents and labor input and preferential tax policies,the effect of preferential tax policies,and the meaning of the empirical results are analyzed.Finally,the relevant preferential tax policies for the new energy automobile industry in developed countries are analyzed and found to be suitable for China At the same time,based on the empirical results,the new energy automobile industry’s current taxation policy deficiencies and deficiencies,combined with the industrial chain and characteristics,put forward targeted improvement suggestions.This paper analyzes the shortcomings of relevant tax preferential policies in each link of the new energy automobile industry chain at the current stage,and combines empirical analysis of the effects of tax preferential policies on each link.At the same time,it also draws on the experience of relevant tax preferential policies of other developed countries The relevant tax preferential policies for all links of the new energy automobile industry chain put forward feasible suggestions.In order to better combine the concept of "green development",so that China’s economic and ecological sustainable and healthy development. |
