| Nowadays,environmental problems and energy crisis are the difficult problems in front of human beings.The promotion and development of new energy vehicles can relieve human anxiety about energy and environment to a certain extent.In order for human beings to breathe fresher air,reduce the emission of air pollutants,so that people can travel more low-carbon and environmental protection,under the support of fiscal and tax policies,China’s new energy vehicles develop at a fast pace,sales have repeatedly hit new highs.But at present,China’s new energy vehicles still have problems such as insufficient infrastructure,insufficient vehicle safety factor and insufficient battery power maintenance capacity.Since the promotion of new energy vehicles,enterprises have a strong dependence on various subsidies given by the state.In the face of the situation of new energy vehicle subsidy regression,it is very important to help enterprises to better spend the adjustment period.The state should pay attention to how the layout of fiscal and tax policies for new energy vehicles should be followed.This paper first introduces the related concepts and theories of new energy vehicles,and respectively analyzes the impact of fiscal subsidies and tax incentives on new energy vehicle enterprises.Secondly,the specific situation of the development of new energy vehicles is described in terms of the current production and marketing of new energy vehicles and technological development.It also combs the specific policies of fiscal subsidies and tax incentives enjoyed by China’s new energy vehicle enterprises and summarizes the reasons for the continuous decline of fiscal subsidies in China.Then,three research hypotheses are proposed based on the research hypothesis of this paper,and model construction and regression analysis are conducted based on the sample data of37 selected enterprises from 2015 to 2020.Finally,the following empirical research conclusions are drawn : First,the fiscal subsidy policy has a significant promoting effect on the current corporate performance,which will decrease over time and turn into a inhibiting effect;Second,tax incentives have a significant positive impact on current and future corporate performance;Third,compared with fiscal subsidies,"post-subsidy era" tax incentive policies have a better promotion effect on enterprise performance.After theoretical analysis,policy sorting and empirical analysis,this paper puts forward the following specific policy suggestions for the future development of new energy vehicle enterprises.In terms of government subsidies,we should steadily promote the decline of government subsidies,taking into account the situation of enterprises and consumers.Maintain subsidies for infrastructure and establish a complete subsidy system and unified standards;To improve the supervision mechanism of fiscal subsidies,we can build a network information supervision platform,and strengthen the supervision of local fiscal subsidies.Attention should be paid to strengthening the coordination between policies and further refining the policy provisions.In terms of tax incentives,we should accelerate the establishment of a fiscal and tax policy system based on tax incentives,and provide fiscal subsidies to enterprises in a small range for their specific behaviors.Promote the establishment of specific tax incentive system for new energy vehicles,and put forward specific improvement suggestions for VAT and other major taxes based on the development characteristics of new energy vehicles;To promote the formulation and implementation of indirect tax incentives to prevent enterprises from evading taxes;Promote the legalization and standardization of tax policies for new energy vehicles;Promote the combination of tax incentives and financial policies to promote the development of green and low-carbon economy. |
