Research On The Influence Of Tax Burden On The Innovation Ability Of China’s New Energy Automobile Industry

Strategic emerging industries are the new engine to promote the high-quality development of Chinese economy and play a very important role in our modernization drive and international competition.According to the report,the newenergy automobile industry is a key component of the in-depth development of strategic emerging industries and the construction of new growth engines such as new energy and green environmental protection industries.In recent years,with the improvement of people’s living standards and technological progress,cars have become a necessity of people’s life.At the same time,our country is facing enormous environmental pressure and energy security pressure.Based on this environment,promoting the rapid development of new energy automobile industry can not only relieve the pressure of our environment and resources,but also promote the high-quality development of our economy.The new energy automobile industry is a technology-intensive industry,and innovation is a key factor to promote development.Especially in the current situation,technological innovation plays an increasingly obvious driving role in the development of the new energy automobile industry,and the level of tax burden is one of the important factors that enterprises must consider in the research and development of new products and new technologies.Therefore,it is of great significance to study the impact of the tax burden of the new energy automobile industry on technological innovation.This paper first summarizes the domestic and foreign literature research on new energy vehicles,tax burden and innovation,based on the research status and trend,briefly introduces the concept and measurement standard of tax burden and technological innovation ability,expounds the theory of externality and technological innovation,and from the perspective of the impact of turnover tax burden on enterprise cash flow,cost and risk of innovation activities.The effect of income tax burden on technological innovation is analyzed from the perspective of expected earnings,rentseeking behavior and financing constraints.Secondly,it introduces the development status,tax burden and innovation status of the new energy automobile industry.After that,the empirical analysis of the relationship between the tax burden and the innovation ability of the new energy automobile industry is carried out to explore whether there are differences in the impact of turnover tax burden and income tax burden on different innovation ability,and further test whether there are regional differences and scale differences in the impact of tax burden on the innovation ability of the new energy automobile industry.The empirical analysis results show that turnover tax burden has no significant effect on enterprise innovation input and output,while income tax burden has a significant inhibitory effect on enterprise innovation input and output.Among them,compared with the general innovation ability,the income tax burden has a greater inhibitory effect on the substantive innovation ability.In addition,in terms of regional and scale differences,income tax burden only has a significant negative impact on the innovation ability of non-eastern regions and large enterprises.Finally,on the basis of summarizing the empirical research conclusions,this paper puts forward related suggestions from the policy aspect to enhance the innovation ability of the new energy automobile industry,such as increasing tax incentives.