税收优惠及财政补贴与新能源汽车上市公司发展的关联关系研究

Research on Correlation Between Development of New-energy Vehicle Listed Companies and Tax Preference and Fiscal Subsidies

基于2010—2017年A股新能源汽车上市公司的微观数据,以税收优惠和财政补贴为考察对象,运用灰色关联度模型分析企业盈利能力、成长能力、技术水平、研发投入与新能源汽车企业财政补贴、税收优惠的关联关系。结果表明:税收优惠与新能源汽车盈利能力、技术水平、研发投入的关联度较高,而财政补贴与企业发展能力的关联度也较高。针对研究得出的税收优惠和财政补贴力度对新能源汽车企业发展的关联关系,从税收优惠和财政补贴两个层面提出建议,旨在促进新能源汽车企业发展。

According to the 2010 - 2017 micro - data of major A - share listed companies engaging in new - energy vehicle, the tax preference and financial subsidies was taken as the survey objects. Meanwhile, the grey relational model was adopted to analyze the association among corporate profitability, growth capacity, technology level, R＆D investment, fiscal subsidies to newenergy vehicle enterprises and tax preference. The research results indicated that tax preference presented high correlation with profitability, technology level and R＆D investment of new - energy vehicles, fiscal subsidies showed high correlation with corporate development capabilities. Based on the correlation between tax preference as well as fiscal subsidies with the development of new - energy vehicle enterprises as concluded by the research, this paper put forward suggestions from two perspectives including tax preference and fiscal subsidies, so as to promote the development of new - energy vehicle enterprises.