新能源汽车企业R&D投入与税收政策的关联关系  

Relationship between R&D Input of Enterprises in New Energy Vehicle Industry and Tax Policies

作　　者：李绍萍[1] 李悦[1] 

机构地区：[1]东北石油大学石油经济与管理研究所,黑龙江大庆163318

出　　处：《技术经济》2016年第4期32-36,共5页Journal of Technology Economics

基　　金：国家社会科学基金项目"东北老工业基地发展低碳经济的税收对策研究"(12BJY076);国家社会科学基金项目"我国油气资源开发的水土保持补偿制度研究"(14BJY028)

摘　　要：以2012—2014年中国17家新能源汽车上市公司的R&D投入和税收收入等数据为原始数据,将研发支出占营业收入比例作为参考序列,运用灰色关联度模型分析企业所得税、增值税和消费税3个主要税种与新能源汽车企业R&D投入的关联关系。结果表明:消费税与新能源汽车企业R&D投入的关联度最高,其次是所得税、增值税。最后,针对企业所得税、增值税和消费税分别提出了税收政策改革建议。Based on the data of 17 listed companies in new energy vehicle industry from 2012 to 2014,and taking the proportion of R＆D ex- penditure in operating income as a reference sequence, this paper analyzes the relationship between three main taxes（consumption tax, income tax and value-added tax） and R＆D inputs of enterprises in new energy vehicle industry by using the grey correlation model. The results show as fol- lows：the correlation between consumption tax and R＆D input is the highest,followed by income tax and value-added tax. Finally,it proposes different reform proposals for consumption tax, income tax and value-added tax.

关 键 词：新能源汽车 汽车产业 税收政策 R&D投入 灰色关联度 

分 类 号：F812.42[经济管理—财政学]