财税与公共管理学院知识库

随着经济的高速发展和人们日常生活节奏的加快，汽车已逐步成为民众出行的必需品。但在传统汽车销售数量日益增多的同时，道路拥挤、环境污染、非再生资源加速消耗等问题也随之出现。而以电力驱动的新能源汽车，对环境友好且具有正外部性，在国家的大力扶持下，新能源汽车产业迅猛发展。新能源汽车产业的税收政策，是政府对该行业进行调控的手段之一，关系着相关经济主体承担的税收负担水平，对新能源汽车产业的经营绩效具有重要影响。

为了更好的研究税收政策对我国新能源汽车产业经营绩效的影响，继文献综述、相关概念和理论基础，本文对新能源汽车产业在我国发展的三个阶段中的市场占有率、财政补贴和政府规划进行了讨论分析，梳理了新能源汽车产业现行的税种及相关税收政策，包括增值税、消费税、企业所得税、车辆购置税、车船税、资源税等具体税种，并进行评价。在实证分析部分，本文收集整理了新能源汽车产业上中下游总共83家上市公司2013-2020年的财务数据，使用时序全局主成分分析法，构建了评价产业经营绩效的综合得分指标，作为被解释变量；建立了双向固定效应模型分析研究实际税负、流转税负和所得税负对该产业及其产业上中下游公司经营绩效的影响。最后，针对前文论述、各项数据分析和实证研究发现的问题和不足，从促进新能源汽车产业发展的税收政策方面和其他方面提出以下六点建议：第一，加快推动新能源汽车产业税收政策的法制化建设进程；第二，构建使新能源汽车产业链相互衔接的税收优惠政策体系；第三，建立对新能源汽车产业税收政策实施成效的监督反馈机制；第四，完善与产业相关的基础设施建设；第五，强化质量安全保障，提高消费者的信赖度；第六，鼓励新能源汽车产业进行自由竞争，优胜劣汰。

With the rapid economic development and the accelerated pace of people's daily life, cars have gradually become a necessity for people to travel. However, with the increasing number of traditional car sales, problems such as road congestion, environmental pollution, and accelerated consumption of non-renewable resources also appear. Electric-driven new energy vehicles are environmentally friendly and have positive externalities. In the full back of government, the new energy vehicle industry is developing rapidly. The tax policy of the new energy vehicle industry is one of the means for the government to regulate the industry, which is related to the level of tax burden borne by the relevant economic entities and has an important impact on the business performance of the new energy vehicle industry.

In order to study the impact of tax policy on the business performance of our country's new energy vehicle industry better, following the literature review, related concepts and theoretical basis, the market share, financial subsidies and government planning of this industry in the three stages of development in my country are discussed and analyzed, sorted out the current tax types and related tax policies of this industry, including value-added tax, consumption tax, corporate income tax, vehicle purchase tax, vehicle and vessel tax, resource tax and other specific taxes, and evaluated them. In the empirical analysis part, based on the financial data of listed companies in the industry, this article has compiled the data of 83 listed companies from 2013 to 2020, and uses the time series global principal component analysis method, a comprehensive score index for evaluating industrial management performance was constructed, as explanatory variables. A two-way fixed effect model is established to analyze the influence of actual tax burden, turnover tax burden and income tax burden on the industry and the operating performance of upstream, midstream and downstream companies. Finally, under the problems and deficiencies found in the previous discussion, various data analysis and empirical research, the following six suggestions are put forward from the tax policy and other aspects to promote the development of the new energy vehicle industry: first, accelerate the process of promoting the legalization of the industry's tax policy; second, build a preferential tax policy system that connects the industry chain; third, establish a monitoring and feedback mechanism for the implementation of the industry's tax policy; fourth, improve industry-related infrastructure construction; fifth, strengthen quality and safety assurance, and improve consumer's trust; sixth, encourage free competition in the new energy vehicle industry, and the survival of the fittest.