Research On Tax Policies To Promote The Development Of China's New Energy Vehicle Industry

As a strategic emerging industry,developing the new energy automobile industry is very important for our country.In the development process of new energy vehicles,the government has repeatedly introduced support policies.However,the long-term implementation of these policies has caused many domestic enterprises to suffer from policy dependence.In the future the financial subsidies will withdraw from the market,and the tax policy will become an important tool to regulate the development of the industry.Therefore,analyzing the tax policies of the industry and then proposing policies have important significance for the Chinese automobile industry.First of all,in the theoretical analysis part,this paper studies the theoretical basis and influence mechanism of tax policy affecting the sustainable development of enterprises.And taxation policies affect the sustainable development of enterprises by affecting their production decisions,technological innovations,and market demand for products.Secondly,in the situation analysis part,this paper explains the production and sales scale and industrial structure of new energy vehicles in China,and points out some problems in the development.Then this paper sorts out the tax types,tax rates and a series of fiscal and tax incentives applicable of China's energy automobile industry.Through the correlation analysis of the implementation period and intensity of the policy and the structure of car sales,it is found that the current tax policy still has some issues.Thirdly,the empirical analysis part uses the panel data of the new energy vehicle listed companies in the Wind database to establish a fixed effect model,and the conclusion is drawn: First,the imbalance of tax burden is objective.The actual tax burden of the vehicle manufacturing industry is relatively high,while the turnover tax burden of the electrical equipment industry is relatively high.Second,whether it is the actual tax burden,the income tax burden or the turnover tax burden,it has a significant negative impact on the company's sustainable development capacity,and the impact of turnover tax burden on the sustainable development of enterprises is slightly greater than the income tax burden.Third,the tax burden has a greater impact on the sustainable development ability of electrical equipment enterprises,and a smaller impact on the sustainable development ability of vehicle manufacturing enterprises.Finally,the paper summarizes the full text,comprehensively considers the results of theoretical analysis,current situation analysis and empirical analysis,and puts forward corresponding policy recommendations.