| With the development of global technological revolution and industrial change,new energy vehicles have become the development focus of the automobile industry with their advantages of clean energy and low cost.In recent years,the state has continued to strengthen the financial and tax support for the new energy automobile industry,but at present,the new energy automobile industry still has the key core technology is not mature enough,enterprises operating conditions are not good.As for the new energy automobile industry,it develops rapidly under the support of government financial subsidies and preferential tax policies.At the same time,there is excessive dependence on government subsidies,and the phenomenon of "compensation fraud" occurs from time to time.As an important starting point of government regulation of industrial development,tax policy plays an important role in promoting industrial development.In the face of the general trend of the decline of fiscal subsidies in 2023,studying the impact of tax policies on the development of new energy automobile enterprises has become a research topic that cannot be ignored,which helps the development of new energy automobile industry while promoting the transformation and upgrading of our traditional manufacturing industry.In order to better study the preferential tax policy impact on the profitability of enterprises of new energy vehicles,this paper expatiates the externality theory,public goods theory and industrial development theory to analyze the necessity of government to the enterprise to implement preferential tax policies,and introduces the preferential tax policy influence the mechanism of the corporate profitability.Secondly,it analyzed the current situation of the new energy automobile industry chain and the market production and marketing,and sorted out the key points of tax incentives related to the industry.Based on the mechanism of action,this paper proposes two basic assumptions,and then uses Stata software to perform dynamic panel GMM estimation on 691 sample data of 77 listed new energy vehicle companies from 2012 to 2021.The conclusion is that the tax burden of income tax and value-added tax has a negative effect on the profitability of new energy vehicle enterprises,and the impact of value-added tax is greater.Finally,based on the empirical analysis results of the impact of income tax and valueadded tax on the profitability of new energy vehicle enterprises,and combined with the existing problems in the current preferential tax policies,including narrow preferential scope,insufficient preferential intensity,and lagging preferential policies for supporting facilities construction,suggestions are given,including: First,we will increase incentives for corporate income tax,further reduce the corporate income tax rate for new energy vehicle enterprises.Second,to improve the new energy vehicle supporting facilities of value-added tax preferential policies;Third,formulate special preferential tax policies for new energy vehicle enterprises;Fourth,a comprehensive tax policy system should be built.Preferential tax policies should cover all links of the industrial chain and run through the whole process of production and operation. |
