Research On The Impact Of Financial Subsidies And Tax Incentives On The Operating Performance Of Ankai Bus

Since the 13 th Five-Year Plan,the concept of green development has been gradually understood and pursued by everyone.The government focuses on innovating the production and use methods of all kinds of energy to build a low-carbon,environmentally friendly,efficient and clean new energy system.The government’s "helping hand" has increasingly become an important force to promote the growth and expansion of new energy vehicles.However,as the new energy vehicle industry matures,these "helping hands" will gradually disappear.Whether the fiscal and tax subsidies and other policies implemented by the government have brought into play the expected effects,and whether enterprises can achieve self-improvement and get rid of subsidies and get out of the comfort zone have all become the issues attracting public attention.Therefore,the research purpose of this paper,on the one hand,is to explore the implementation effects of fiscal and tax subsidies and other policies on automobile enterprises,and on the other hand,to make long-term plans for enterprises to cope with the challenge of subsidy withdrawal in the future.This paper takes Ankai Bus as the object of case study,and takes ankai Bus’ s financial indicators,R＆D investment and sales performance under the influence of fiscal and tax subsidies as the entry point to deeply discuss the impact of fiscal and tax subsidies on ankai Bus company’s operating performance.Firstly,this paper systematically combs the domestic and foreign literature on fiscal and tax subsidies and enterprise performance.Secondly,related concepts and research theories are explained and analyzed.On this basis,the role path between fiscal subsidies,tax incentives and enterprise performance is described.Then,it summarizes the focus of fiscal and tax compensation policies of the current new energy vehicle industry in stages,and analyzes the update and change of policies and subsidy mechanism.Next,after excluding the influence of subsidies and tax incentives,the financial data of Ankai Bus is compared and analyzed,and then the different influences on the operating performance of Ankai Bus are analyzed.However,this analysis is too one-sided for internal enterprises.Therefore,in the fifth part of this paper,DEA method is used to analyze the efficiency of fiscal and tax subsidies by integrating Ankai Bus into the industry of new energy vehicles.The study found that fiscal and tax subsidies only superficially improved various indicators of Ankai Bus,but did not fundamentally improve its operating performance,and the efficiency of using fiscal and tax subsidies of Ankai Bus needs to be improved.Finally,based on the previous chapter research conclusion,suggested nk passenger should comply with the policy guidance and reasonable development of new energy business,and the finance and tax subsidies for reasonable planning,increased investment in related research and development and innovation,improve the competitiveness of the main business,make subsidies and tax incentives play a role of "the icing on the cake".