【作者】 赵婷婷；

【导师】 孙永君；

【作者基本信息】 东北财经大学 ， 税务硕士（专业学位）， 2023， 硕士

【摘要】 汽车产业在社会发展和进步方面扮演着至关重要的角色,已成为国民经济发展的重要支柱。近年来,随着全球气候变化问题日益严峻,各国正在加速转型升级并探索绿色低碳发展道路,以推动经济的可持续发展。因此,新能源汽车已成为全球汽车产业发展趋势。虽然新能源汽车在节能减排、产业升级、城市交通环境改善、科技进步和城市化发展等方面具有重要作用,但它们仍面临一些问题,如高成本、续航里程不足、充电设施不完备、技术路线不明确和激烈的市场竞争。因此,汽车企业通过开展研发活动,提高企业的自主创新能力,促进新能源汽车企业的发展变得更为迫切。但是由于研发活动本身具有风险大、外部性、资金投入高等特征,降低了企业的研发投入积极性,为了加速新能源汽车的发展,中国政府实施了一系列支持措施。其中包括车辆购置税税收减免政策,比如2014年9月开始实行的免征新能源汽车购置税的优惠政策,并且已经多次宣布延长政策执行时间,以此鼓励新能源汽车企业进行研发活动,增强自主创新能力,加速新能源汽车产业的发展,为我国汽车产业注入了新的活力。在这样的背景下,本研究旨在深入探讨车辆购置税税收优惠政策对新能源汽车企业研发激励的影响,为促进新能源汽车技术创新和产业发展提供决策支持。首先,本文对车辆购置税税收优惠政策、新能源汽车企业和研发活动的概念进行了描述,并在外部性理论、税收激励理论和技术创新理论的基础上从税收优惠增加企业研发收益、增强企业市场竞争力以及降低企业研发风险四个方面阐述了新能源汽车税收优惠政策对新能源汽车企业研发投入的作用机制。随后,本文详细梳理了我国新能源汽车企业车辆购置税优惠政策以及研发投入状况。接着本文通过实证分析研究了车辆购置税税收优惠政策对新能源汽车企业的研发激励影响。本文在国泰安和Wind上进行数据查找,采用2011-2020年连续十年汽车制造业上市企业数据为样本,将汽车企业划分为新能源汽车和传统汽车两大类,使用双重差分模型对新能源汽车免征车辆购置税的优惠政策对新能源汽车企业研发投入的激励作用进行探讨,结果表明:免征新能源汽车车辆购置税优惠政策的实施显著提高了新能源汽车企业的研发投入强度和研发人员占比,并且对于不同性质和不同规模的企业影响效果有差异。基于此,提出了完善新能源汽车领域车辆购置税优惠政策、实施差异化税收优惠政策、完善激励形式促进企业加大研发投入和加强人才引进以及知识产权保护和国内外合作的建议,以进一步提高新能源汽车的研发水平、推动新能源汽车技术创新、增强市场竞争力,最终助力新能源汽车发展。更多还原

【Abstract】 The automobile industry plays a crucial role in social development and progress and has become an important pillar of national economic development.In recent years,as global climate change issues have become increasingly severe,countries are accelerating their transformation and upgrading efforts and exploring a green and low-carbon development path to promote sustainable economic development.Therefore,new energy vehicles have become a global trend in the automotive industry.Although new energy vehicles play an important role in energy conservation and emission reduction,industrial upgrading,urban transportation environment improvement,technological progress,and urbanization development,they still face some problems such as high costs,insufficient driving range,inadequate charging facilities,unclear technological routes,and intense market competition.Therefore,automotive companies are promoting the development of new energy vehicle companies by carrying out research and development activities and improving their independent innovation capabilities.However,due to the high risks,externalization,and high capital investment characteristics of R&D activities,this reduces the enthusiasm of enterprises for R&D investment.To accelerate the development of new energy vehicles,the Chinese government has implemented a series of supportive measures,including vehicle purchase tax exemptions and reductions policies,such as the preferential policy of exempting new energy vehicle purchase tax implemented in September 2014,which has been announced multiple times to extend the policy execution time,to encourage new energy vehicle companies to conduct R&D activities,enhance their independent innovation capabilities,and accelerate the development of the new energy vehicle industry,injecting new vitality into China’s automotive industry.Against this background,this study aims to explore in-depth the impact of vehicle purchase tax exemptions and reductions policies on R&D incentives for new energy vehicle companies,providing decision-making support to promote technological innovation and industrial development of new energy vehicles.Firstly,this article describes the concepts of vehicle purchase tax exemptions and reductions policies,new energy vehicle companies,and R&D activities,and based on externalization theory,tax incentives theory,and technological innovation theory,it elaborates the mechanism of the role of vehicle tax incentives in increasing R&D benefits,enhancing enterprise market competitiveness,and reducing R&D risks from four aspects.Subsequently,this article details the vehicle purchase tax exemption policies and R&D investment status of new energy vehicle companies in China.Then,through empirical analysis,this article studies the impact of vehicle purchase tax exemptions and reductions policies on R&D incentives for new energy vehicle companies.This study searches for data on Guizot An and Wind,uses continuous ten-year data from 2011 to 2020 of listed automobile manufacturing companies as samples,divides automobile companies into two categories:new energy vehicles and traditional vehicles,and explores the incentive effect of the preferential policy of exempting new energy vehicle purchase tax on R&D investment of new energy vehicle companies using a difference-in-differences model.The results show that the implementation of the preferential policy of exempting new energy vehicle purchase tax significantly increases the R&D investment intensity and the proportion of R&D personnel in new energy vehicle companies,and the impact effect varies according to the nature and scale of the enterprise.Based on this,this study proposes measures to improve vehicle purchase tax exemption policies in the new energy vehicle field,implement differentiated tax incentives policies,improve incentive forms to promote enterprises to increase R&D investment,and strengthen the construction of new energy vehicle industry innovation systems.更多还原