Study Of The Influence Of Financial Subsidy And Tax Incentives On The New Energy Vehicle Industry

This paper introduces the relevant concepts and development process of new energy vehicle industry,sorts out the relevant financial and tax preferential policies of new energy vehicle enterprises,and then selects BYD Company,which has a better development of new energy vehicles in China,as an example.Based on the development of BYD Company in recent years,it mainly analyzes the operation,financial situation and tax burden,combined with the current expenditure Holding the financial subsidies and tax preferential policies for the development of new energy automobile enterprises,this paper studies the impact of financial subsidies and tax preferential policies on BYD Company by analyzing the financial indicators and tax burden,points out the existing problems,including the over dependence of enterprises on the financial and tax preferential policies,the policy effect should not be obvious,and the pertinence is not strong,and summarizes the case Enlightenment on the basis of analysis From the perspective of BYD’s own development and policy formulation and improvement,this paper puts forward suggestions.Specifically,for BYD itself,the enterprise should strengthen its ability to resist the risk of policy change,make full use of the policy but not rely on the policy;for improving the financial and tax preferential policies for the new energy automobile industry,it is proposed to actively adjust the existing subsidy policies,increase the tax intensity,increase the pertinence of the tax preferential policies in the production link of the enterprise,etc.,so as to fully distribute them The role of fiscal and tax policies in promoting the development of new energy vehicle enterprises.