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Research on China’s fiscal and taxation policy of new energy vehicle industry technological innovation

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  • Tong Yang
  • Ziwei Yuan
  • Chen Xing

Abstract

Technological innovation in the new energy vehicle industry is conducive to the achievement of China’s major strategic goal of ‘carbon peak and carbon neutrality’. This research involved an empirical study on the relevant data of 14 listed new energy vehicle companies from 2012 to 2019. It used the entropy weight method to obtain the technological innovation index through the four indicators of research and development (R&D) investment, fixed asset investment, intangible assets, and patent application volume. Taking fiscal subsidies and tax burdens as independent variables, a fixed effect model was used to analyze the impact of fiscal and taxation policies on technological innovation in the new energy vehicle industry. The research results show that financial subsidies will encourage new energy vehicle companies to carry out technological innovation, the tax burden has no significant impact on the technological innovation of new energy vehicle enterprises, the scale and age of enterprises, as well as the proportion of R&D personnel to the total number of employees, will all encourage new energy vehicle companies to carry out technological innovation. Based on this, we put forward specific suggestions on further improving the fiscal subsidy and tax incentive policies.

Suggested Citation

  • Tong Yang & Ziwei Yuan & Chen Xing, 2023. "Research on China’s fiscal and taxation policy of new energy vehicle industry technological innovation," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 36(2), pages 2108100-210, July.
    • Handle: RePEc:taf:reroxx:v:36:y:2023:i:2:p:2108100
    DOI: 10.1080/1331677X.2022.2108100
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    Cited by:

    1. Ni Wayan Widhiasthini & Ni Kadek Winda Yanti & Nyoman Sri Subawa & Nyoman Sridiva Dian Prabarini, 2024. "Tax Administration Based on Good Governance in Bangli Regency," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(8), pages 488-497, August.
    2. Wu, Huaqing & Wang, Ling & Peng, Fei, 2024. "Does it pay to be green? The impact of emissions reduction on corporate tax burden," Journal of Asian Economics, Elsevier, vol. 91(C).

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