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Ekonomska Istraživanja
Article . 2022 . Peer-reviewed
License: CC BY
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Research on China’s fiscal and taxation policy of new energy vehicle industry technological innovation

Authors: Yang, Tong; Yuan, Ziwei; Xing, Chen;

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

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.

Country
Croatia
Related Organizations
Keywords

Entropy weight method; fiscal policy; new energy vehicles; technological innovation

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    6
    popularity
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    Top 10%
    influence
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
6
Top 10%
Average
Top 10%
gold