Research On The Impact Of Vehicle Purchase Tax Preferential Policy On The Comprehensive Performance Of New Energy Vehicle Enterprises In China

In recent years,the global health crisis brought by the novel corona virus epidemic has affected all aspects of Chinese society,especially the impact on China’s economy is particularly significant.The automobile industry has a strong industrial correlation effect,which is one of the important indicators reflecting the national comprehensive industrial level,and has brought great contribution to the national economic development,and is a pillar industry of China’s economic development.As the epidemic situation becomes increasingly severe,the automobile industry is experiencing a "cold winter",which is the industry that needs to be focused on after the epidemic is alleviated.At the same time,along with the promotion of green sustainable development,the urbanization environmental pollution caused by the development of Chinese automobile industry for many years appears frequently,at the same time,the problem of energy shortage is gradually highlighted.At present,focusing the automobile industry on new energy vehicles is a great strategic measure of our country to reduce environmental pollution and solve energy shortages,and promote the transformation and upgrading of our economic structure.In the past ten years,the state has attached great importance to the new energy automobile industry and implemented a few relevant policies,especially the preferential policy of exempting vehicle purchase tax.However,we need to further study what impact the preferential policy of exempting vehicle purchase tax has on the development of the new energy automobile industry and enterprises.Therefore,this thesis analyzes the impact of the preferential policy of exemption of vehicle purchase tax on new energy automobile enterprises.In this thesis,the overall level of the study on the impact of the preferential policy of vehicle purchase tax exemption on the overall level of new energy automobile enterprises is expressed by the comprehensive performance index of the enterprise.This comprehensive performance indicator is constructed by subjective analytic hierarchy process(AHP)and objective entropy,which are mainly divided into three levels: economic benefit,innovation benefit and environmental benefit.The enterprise comprehensive score is taken as the explained variable of the model,and Chinese listed new-energy vehicle enterprises from 2012 to 2021 are selected as research samples.The multi-period differential model is used to empirically study the impact of vehicle purchase tax exemption on the comprehensive performance of new-energy vehicle enterprises.Finally,the main conclusions of this thesis are as follows: First,the vehicle purchase tax exemption policy can promote the improvement of the comprehensive performance level of new energy automobile enterprises.Moreover,it can improve the comprehensive performance of enterprises by improving their financial level and management level.Second,compared with state-owned enterprises,the preferential policy of exempting vehicle purchase tax plays a greater role in promoting the comprehensive performance of non-state-owned listed companies of new energy vehicles.