Study On The Influence Of Tax Incentives On New Energy Automobile Industry

Automobile industry is one of the traditional manufacturing industries of our country,in the process of national economic development has contributed a lot of strength,but as the global environmental pollution problem aggravates and energy scarcity,the state proposed environmental protection strategy,energy saving,low carbon travel,new energy vehicles will gradually become the main force of the development of the automobile industry in the future.At present,although the production and sales of Chinese new energy vehicles are currently in a leading position in the world,there are also many problems hidden behind,need to be solved by the government and enterprises together,such as the new energy vehicle supporting facilities are not perfect,enterprise research and development investment needs the government’s financial subsidies,tax incentives to be strengthened,etc.Therefore,our government needs to adjust the preferential tax policies related to new energy vehicles to adapt to the development of new energy vehicles.This paper mainly studies the impact of tax incentives on new energy vehicles.First of all,the new energy vehicle industry introduces and explores the tax policy to promote industry development the theoretical mechanism;Secondly,analyzes the development process of the new energy vehicle industry and the current situation of tax preference,analyzes the impact of each tax category to enterprise,introduces the current preferential policy of tax in our country;Third,the use of empirical analysis to find the relationship between tax incentives and enterprise management,collection of financial date in line with the conditions of this paper,mainly the intensity of enterprise research and development investment and business profit rate of these two indicators,using the regression equation to analyze the impact of tax on these two indicators,the results of the empirical analysis and the hypothesis is consistent,the intensity of enterprise research and development investment and operating rate will be affected by the turnover tax and income tax,the reduction of tax burden will improve the two indicators.Fourth,tio understand the development of foreign new energy vehicles can enjoy tax incentives,foreign countries have taken different measures in tax credits,supporting facilities construction and the design of special tax to provide preferences,China can according to the national conditions and the actual situation of automobile development,choose the appropriate preferential policies to study,and apply it to the development of our new energy vehicles.Finally,based on the empirical analysis results,this paper puts forward corresponding suggestions,and specifically divides each tax category and puts forward views respectively.From the perspective of tariff to the construction of supporting infrastructure,this paper shows its views,hoping that the future development of the new energy vehicle industry will not only conform to the national concept,but also become a green and low-carbon pioneer.In this paper,through the analysis of the development status of Chinese new energy vehicles,and find representative car enterprises,empirical analysis of their financial date,found that under the role of tax incentives on the business performance of the enterprise,and learn from foreign tax policies,the feasibility of all aspects of new energy vehicles to give suggestions,to corresponding to our low carbon environment protection,resource saving slogan,make the automobile industry get the comprehensive and full development.