Research on Tax Policy for Promoting the Transformation and Upgrading of China’s Automobile Industry ()
ABSTRACT
With the rapid development of the automobile
industry, on the one hand, it has promoted the development of the national
economy and facilitated people’s travel. On the other hand, it has caused
environmental pollution, energy shortage, frequent traffic accidents and other
hazards. Therefore, in order to create a society in which cars, people and the
environment develop harmoniously, it is necessary to promote the transformation
and upgrading of the automobile industry. Firstly, this paper analyzes the impact mechanism of tax
policy on automobile production, consumption structure and technological
innovation of automobile affiliated enterprises. Then, it combs the existing tax policy, and analyzes the effects and
defects of policy on the transformation and upgrading of automobile industry.
Finally, in view of the shortcomings in the transformation and upgrading of the
automobile industry, some suggestions for improving the status quo of taxation
policies are proposed.
Share and Cite:
Jing, X. (2019) Research on Tax Policy for Promoting the Transformation and Upgrading of China’s Automobile Industry.
Modern Economy,
10, 484-501. doi:
10.4236/me.2019.102033.