Research On Tax Policy For Promoting The Development Of New Energy Automobile Industry In China

With the continuous advancement of science and technology and the high demand for the quality of daily life of the people,the car has gradually become an indispensable means of transportation for the people to work.However,some pollution,energy consumption and road congestion caused by the automobile industry are increasing.With the gradual increase in the number of car sales,the consumption of various non-renewable energy sources such as natural gas and oil is accelerating,and various non-renewable energy sources are increasingly unable to meet the development needs;the exhaust gas emitted by automobiles is the largest source of pollution in the residential environment,leading to global changes.The chief culprit of warmth.In 2019,General Secretary Xi Jinping pointed out at the "two sessions" : "We must accelerate the formation of green production methods and lifestyles with greater efforts and more practical measures,and strive to solve outstanding environmental problems." In his government report,Premier Li Keqiang emphasized: promoting the accelerated development of emerging industries and cultivating new energy automobile industry clusters.Under such a background,it is a general trend to continue to vigorously promote the development of new energy automobile industry.Taxation is the first effective weapon for the adjustment of the national macro level,and it is bound to play an important role in promoting the development of the new energy automobile industry.This article is based on the "externality theory","double dividend theory" and "sustainable development theory".Briefly outline the promotion process of the new energy automobile industry in China,and sort out the existing tax preferential policies favorable to its development.Collecting financial data of 30 new energy vehicle listed companies for nearly 10 years,and studying the impact of current turnover tax and income tax burden on business operation efficiency and R&D investment by establishing an empirical model.According to the empirical results,it analyzes in detail the problems existing in China's current tax policy in promoting its development.Secondly,drawing on the taxation experience of the countries with faster development of the international new energy automobile industry,we find that it can be used to promote the development of this industry in China.Finally,in view of the shortcomings found in the previous empirical research and various data analysis,drawing on international advanced experience and combining with China's national conditions,we have obtained some tax policy recommendations to promote the development of this industry in China.