我国新能源汽车财税政策效应与时变研究——基于A股新能源汽车上市公司的实证分析  

On Fiscal Policy Effect and Time Variation of New Energy Vehicles in China:An Empirical Analysis of A-share Listed Companies of New Energy Vehicles

作　　者：高秀平[1] 彭月兰[1] 

机构地区：[1]山西财经大学,山西太原030006

出　　处：《经济问题》2018年第1期49-56,共8页On Economic Problems

基　　金：山西省教育厅研究生创新项目"促进我国新能源汽车产业化的财税政策研究"(Z08291);山西省社科联项目(Z12030)

摘　　要：基于2010-2016年主要A股新能源汽车上市公司的微观数据,采用面板数据对我国新能源汽车财税政策实施效应进行评价,同时采用邹至庄检验测度了政策的时间断点。研究表明,财政补贴和税收优惠对新能源汽车盈利能力、偿债能力等影响具有一定差异,单就补贴而言,其对盈利能力和偿债能力等的影响也不尽相同。税收优惠更能促进新能源汽车企业盈利能力、偿债能力、发展能力以及技术水平等整体经营绩效,而财政补贴有利于促进企业技术创新,提高偿债水平,但短期并不能提高企业盈利能力和运营能力。长期来看,税收优惠效果优于补贴政策。Based on micro data of major domestic A-share listed companies of new energy vehicles,this paper evaluates the implementation effect of China＇s fiscal policy to new energy vehicles through panel data,and detects the time breakpoints of new energy vehicles policy by applying the Chow test. The research shows that the financial subsidies and tax preferences have different influences on the profitability and solvency of new energy vehicles. In terms of financial subsidies,its effect on the profitability and solvency are not the same. Tax preferences can better promote overall operating performance of new energy automotive enterprises in the aspects of profitability,solvency,development ability and technical level,while financial subsidies are conducive to the promotion of enterprises ＇technological innovation and the improvement of enterprises＇ level of solvency. However,financial subsidies can not improve corporate profitability and operation capability in the short term. In the long run,preferential tax policies are better than the subsidy policies.

关 键 词：新能源汽车 政策效应 时变研究 邹至庄检验 

分 类 号：F810.422[经济管理—财政学]