The Influence of Tax Incentive Policy on the Development of Alternative Fuel Vehicle Enterprises-Taking Chinese Companies as an Example

Abstract

In the process of promoting the development of China's alternative fuel vehicle industry, the government has issued preferential tax policies that are beneficial to its industrial development, and actively guided its industrialization process. The purpose of this paper is to research and analyze the preferential tax policy of the alternative fuel vehicle industry, optimize the allocation of resources, and promote the rapid realization of energy saving, emission reduction and environmental protection. This paper adopts the case analysis method, selects X, a listed company of alternative fuel vehicles in China, as a case, and analyzes the company's development in the past ten years, including its operation, financial situation, and tax burden. The research hypothesis is that preferential tax policies have a positive effect on the development of Alternative Fuel Vehicle enterprises. Through financial indicators and tax burden, the impact of tax preferential policies on X is analyzed, and the current problems are pointed out. Research has confirmed that preferential tax policies have a certain role in promoting the profitability of enterprises, but enterprises are too dependent on policies, and there are problems such as poor policy effects and weak pertinence. © 2023 The authors and IOS Press.