Study On The Influence Of Financial Subsidy And Tax Incentives On The Development Of Z Automobile Enterprises

In recent years,with the aggravation of air pollution and the urgent need of people to build an environment-friendly society,new energy vehicles have come into being.New energy cars since it first appeared,the state introduced a number of fiscal and taxation policies to support its development,especially after the 12th five-year plan,The state has implemented a more systematic and comprehensive policy of support for new energy vehicles,which mainly in the form of subsidies and tax incentives to promote the marketization process of new energy vehicles.This paper select Z new energy automobile enterprises as the object of case study,The current fiscal subsidies and preferential tax policies are sorted out and interpreted,and connecting with the Z new energy automobile enterprise management situation.This paper analyzes the influence of financial subsidies and tax incentives on the development of Z new energy automobile enterprises.This article first analyzes the fiscal subsidies and tax incentives affect the development of new energy vehicles research background and significance,Then take the micro main body Z new energy automobile enterprise as an example,ans specific analysis of the case which combined with the enterprise management situation,financial subsidies,tax situation.Through research,it is concluded that financial subsidies and tax incentives are mainly faced with the following problems in the process of promoting the development of Z new energy automobile enterprises:In the process of the implementation of financial subsidies,the price of new energy vehicles should be more closely related to the cost;At present,subsidies are mainly focused on the consumer side,which is not conducive to guiding r&d and technological upgrading.The imperfect regulation of subsidies will weaken the support effect of fiscal subsidies and result in the partial loss of fiscal funds.Tax incentives are systematically weak,and the incentives are relatively simple,and the lack of adverse tax adjustment measures.The tax policy has a weak control over the development of new energy vehicles.This paper starts from the problems of case analysis,then analyze the causes of the above problems from three aspects of financial subsidies,tax incentives and relevant supporting facilities.On this basis,the paper puts forward some Suggestions on improving fiscal subsidies and tax preferences:First,formulate subsidy standards and subsidy strategies in a scientific way and improve the subsidy supervision system,to implement a steady subsidy retreat mechanism;Second,increase tax incentives,guide the green tax system;Third,we should establish and improve the construction of supporting facilities and promote the coordinated development of the new energy automobile industry.