Research On The Influence Of Tax Preferential Policies On The Development Of BYD’s New Energy Vehicles

As a national strategic emerging industry,new energy automobile industry is of vita importance in adjusting the energy structure of our country,and has a positive effect on promoting the construction of ecological civilization and facilitating the high-quality development of automobile industry.Preferential tax policies for new energy vehicles yields significant role in promoting the steady,rapid and efficient development of the new energy vehicle industry.This paper selects BYD,the leading enterprise of new energy vehicles,as the research case.By means of analyzing the application and utilization effect of BYD’s new energy vehicle business development on tax preferential policies,puts forward policy suggestions to promote the sustainable development of BYD’s new energy vehicle business.The full text is is organized as follows.The first part is the introduction,which mainly introduces the research background,significance,related research conclusions of existing literature,as well as the innovation and difficulties of this paper;The second part is theoretical analysis.On the basis of the definition of relevant concepts,it expounds the regulation mechanism of preferential tax policies,which provides a theoretical basis for the demonstration of the full text.The third part is the analysis of research status,which mainly discusses the development process of BYD and the development layout of new energy vehicles,and combs the current preferential tax policies for new energy vehicles,so as to provide policy basis for the subsequent analysis of BYD’s tax impact.The fourth part is the analysis of policy effects.Starting with the analysis of BYD’s overall tax burden and aiming at the incentive effect of tax preferential policies on the development of BYD’s new energy vehicles,this chapter analyzes the application of inclusive and preferential tax preferential policies,focuses on investigating the dividends of tax preferential policies from the aspects of R& D capability and development ability and sales ability as well as enterprise profitability.Moreover,the shortcomings of BYD’s new energy vehicle business development in the use of preferential tax policies is further revealed,so as to provide a practical basis for policy suggestions.The fifth part is policy suggestions,which is the foothold of the full text.It puts forward suggestions from the perspective of BYD’s own development and policy optimization.This paper suggests that at the company level,the enterprise should stabilize the overall tax burden of the enterprise,increase R & D investment,promote industrial upgrading and transformation and make use of policies without relying too much on policies and improve the risk prevention awareness of industrial transformation;At the industry level,it is noted that tax policies should focus on the whole industrial chain.And it is crucial to further optimize the tax preferential policy system of new energy vehicle industry and by improving the standard system of the new energy automobile industry,to achieve differentiated support of tax incentives for the new energy industry,so as to make precise policies.