摘要
能源战略是国家发展战略的重要支柱,构建清洁低碳、安全高效的能源体系,是建设社会主义生态文明和绿色发展的战略选择。本文选取166家在沪深上市的新能源企业2016—2020年数据作为研究样本,建立双向固定效应模型,运用因子分析法测算企业经营绩效,探究税收优惠政策与财政补贴对新能源企业经营绩效的影响效果,并进一步考虑了财税政策滞后性对新能源企业经营绩效的影响。研究发现:(1)财政补贴与税收优惠政策都能对新能源企业产生显著性的影响,相比较而言,财政补贴的激励作用更为显著;(2)税收优惠政策具有滞后性。随着滞后期的增加,税收优惠和企业经营绩效之间呈现由负转正的滞后影响,滞后两期的效果更加显著,而财税政策滞后效应不显著,并基于以上结论为我国新能源企业发展提出了政策建议。
Energy strategy is an important pillar of national development strategy.Building a clean,low-carbon,safe and efficient energy system is a strategic choice for building socialist ecological civilization and green development.This paper selects the data of 166 new energy enterprises listed in Shanghai and Shenzhen from 2016 to 2020 as the research sample,establishes a two-way fixed effect model,uses the factor analysis method to calculate the business performance of enterprises,explores the impact of preferential tax policies and financial subsidies on the business performance of new energy enterprises,and further considers the impact of the lag of fiscal and tax policies on the business performance of new energy enterprises.Research findings:(1)Both financial subsidies and preferential tax policies can have a significant impact on new energy enterprises.In comparison,the incentive effect of financial subsidies is more significant;(2)The effect of preferential tax policies lags behind.With the increase of lag period,there is a lag effect from negative to positive between tax preference and business performance.The effect of lag period is more significant,while the lag effect of fiscal and tax policies is not significant.Based on the above conclusions,this paper puts forward policy suggestions for the development of China's new energy enterprises.
作者
管永昊
孔齐丘
郑智鹏
GUAN Yonghao;KONG Qiqiu;ZHENG Zhipeng(School of Finance and Taxation,Nanjing University of Finance and Economics,Nanjing 210023,China)
出处
《宿州学院学报》
2022年第5期24-29,共6页
Journal of Suzhou University
基金
国家社会科学基金后期资助项目(20FJYB029)
江苏省社会科学基金(19EYB011)
江苏高校哲学社会科学研究项目(2019SJA0259)
江苏省研究生科研与实践创新计划项目(SJCX21_0593)。
关键词
税收优惠
财政补贴
新能源企业
经营绩效
Preferential tax policy
Financial subsidy
New energy enterprise
Business performance