Research On Taxation Policy Of Promoting Transformation And Upgrading Of China's Automobile Industry Under Supply-side Structural Reform

The automobile industry is an extremely important part of the manufacturing industry.The industrial chain radiates a wide range and has a high degree of correlation with other industries.It has a strong role in driving related enterprises,especially for the country to solve a large part of the employment problem.After years of development,it has become one of the pillar industries in China and has become increasingly important in the development of the national economy.After the reform and opening up,China has rapidly integrated into the world,the national economy has achieved rapid development,and the people's income has grown like a fast lane.The automobile consumer group has gradually grown,and the automobile has become a means of transportation for thousands of households.However,while the automobile brings convenience to us,problems such as automobile exhaust pollution,insufficient supply of petroleum energy,weak auto-innovation capability of the automobile industry,and unreasonable industrial structure have emerged,which has seriously restricted the healthy development of the automobile industry.Under the multiple predicaments facing the development of the automobile industry,it is imperative to promote the transformation and upgrading of the automobile industry.As a kind of macro-control mechanism,the national taxation policy can penetrate into all aspects of the automobile industry,which can not only adjust the development mode and production structure of the automobile industry,but also influence the consumption decision-making of automobile consumption groups,realize the structural optimization and upgrading of the automobile industry,and complete Strategic goals from big to strong.This article revolves around the theme of “promoting the transformation and upgrading of the automotive industry”.First of all,by analyzing the benefits and harms brought by the development of the automobile industry to society and economy,it sums up the urgency of the transformation and upgrading of the automobile industry.Secondly,from the perspective of microeconomic theory,this paper introduces the theoretical basis related to the transformation and upgrading of the automobile industry,and analyzes the mechanism of tax policy affecting the transformation and upgrading of the automobile industry.Then,it sorts out the tax policies of China's auto industry in recent years,and analyzes the effectiveness and shortcomings of the current tax policy.Thirdly,quantitative and qualitative analysis is carried out through empirical models.The operating performance and technological innovation capability of automobile industry enterprises are interpreted as variables,tax incentives are used as explanatory variables,and enterprise size,asset-liability ratio,government subsidies,research and development expenditures,etc.are controlled.Variables,do regression analysis.Analyze the impact of tax incentives on the business performance and technological innovation of automobile-related enterprises to verify the previous theoretical analysis and assumptions.Finally,combined with the problems existing in the tax policy of China's automobile industry and the conclusions drawn from the empirical model analysis,according to the obstacles in the process of China's automobile industry transformation and upgrading,we propose targeted tax policy optimization to promote the sustainable development of the automotive industry.The road to healthy development.