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

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Заглавие The Influence of Tax Incentive Policy on the Development of Alternative Fuel Vehicle Enterprises-Taking Chinese Companies as an Example
 
Автор Ma, J.
Mayburov, I.
 
Тематика PROFITABILITY
TAX BURDEN
TAX INCENTIVE POLICY
THE ALTERNATIVE FUEL VEHICLE
ALTERNATIVE FUELS
EMISSION CONTROL
ENERGY CONSERVATION
TAXATION
VEHICLES
CHINESE COMPANIES
INCENTIVES POLICY
INDUSTRIAL DEVELOPMENT
TAX BURDENS
TAX INCENTIVE
TAX INCENTIVE POLICY
TAX POLICIES
THE ALTERNATIVE FUEL VEHICLE
VEHICLE INDUSTRY
PROFITABILITY
 
Описание 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.
Ministry of Education and Science of the Russian Federation, Minobrnauka
1 Corresponding author: Jun Ma, Department of Financial and Tax Management, Ural Federal University, Ekaterinburg, 19 Myra Street, 620002, Russia; E-mail: ma_dreama@hotmail.com. The research funding from the Ministry of Science and Higher Education of the Russian Federation (Ural Federal University Program of Development within the Priority-2030 Program) is gratefully acknowledged.
 
Дата 2024-04-05T16:32:38Z
2024-04-05T16:32:38Z
2023
 
Тип Conference Paper
Conference object (info:eu-repo/semantics/conferenceObject)
Published version (info:eu-repo/semantics/publishedVersion)
 
Идентификатор Ma, J & Mayburov, I 2023, The Influence of Tax Incentive Policy on the Development of Alternative Fuel Vehicle Enterprises—Taking Chinese Companies as an Example: book chapter. в Frontiers in Artificial Intelligence and Applications: book. Том. 370, Modern Management Based on Big Data IV, IOS Press BV, стр. 347 - 353. https://doi.org/10.3233/FAIA230201
Ma, J., & Mayburov, I. (2023). The Influence of Tax Incentive Policy on the Development of Alternative Fuel Vehicle Enterprises—Taking Chinese Companies as an Example: book chapter. в Frontiers in Artificial Intelligence and Applications: book (Том 370, стр. 347 - 353). (Modern Management Based on Big Data IV). IOS Press BV. https://doi.org/10.3233/FAIA230201
9781643684109
0922-6389
Final
All Open Access, Hybrid Gold
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85171469819&doi=10.3233%2fFAIA230201&partnerID=40&md5=876e09d754a7417c1391ca33bf64b77a
https://ebooks.iospress.nl/pdf/doi/10.3233/FAIA230201
http://elar.urfu.ru/handle/10995/130783
10.3233/FAIA230201
85171469819
 
Язык en
 
Права Open access (info:eu-repo/semantics/openAccess)
cc-by-nc
https://creativecommons.org/licenses/by-nc/4.0/
 
Формат application/pdf
 
Издатель IOS Press BV
 
Источник Frontiers in Artificial Intelligence and Applications
Frontiers in Artificial Intelligence and Applications