摘要
本文以近20年国家颁布的54份新能源汽车财税支持类政策为样本,运用“政策时段”、“政策主体”、“政策文种”和“政策工具”四维度分析框架,对研究样本进行了文本计量分析。研究发现,我国目前新能源汽车产业财税支持类政策存在以下问题:政策具有明显的阶段性,连续性和稳定性需进一步提高;政策制定涉及的主体过多,容易导致政策的重复与冲突以及制定效率的低下;政策的可操作性与指导性不强;“用户补贴”政策工具应用相对过溢,“税收优惠”政策工具应用失衡,“推广奖励”政策工具应用相对不足。针对我国目前新能源汽车产业财税支持类政策存在的现实问题,本文最后提出了相关建议。
Taking 54 fiscal and tax support policies for new energy vehicles issued by the state in recent 20 years as research samples,this paper makes a text measurement analysis on the research samples by using the four-dimensional analysis framework of"policy period","policy subject","policy text"and"policy tool".It is found that the fiscal and tax support policies for China's new energy vehicle industry have the following problems:they have obvious stages,and their continuity and stability need to be further improved;too many subjects are involved in policy-making,which is easy to lead to policy duplication and conflict and low efficiency of policy-making;the operability and guidance of the policy are not strong;the application of"user subsidy"policy tools is relatively excessive,the application of"tax preference"policy tools is unbalanced,and the application of"promotion reward"policy tools is relatively insufficient.Based on these problems,this paper puts forward relevant suggestions.
作者
侯玲玲
HOU Ling-ling(School of Economics and Management,Xiangnan University,Chenzhou 423000)
出处
《财务与金融》
2021年第5期62-67,79,共7页
Accounting and Finance
基金
湖南省教育厅资助科研项目“基于‘政策变迁’及‘实施效果’视角的新能源汽车产业政策的研究”(项目编号:18C1044)
郴州市社会科学规划课题“低碳经济背景下郴州市新能源汽车产业发展战略及政策研究”(项目编号:Czssk12019078)。
关键词
新能源汽车
财税支持政策
政策变迁
政策工具
文本量化
New Energy Vehicles
Fiscal and Tax Support Policies
Policy Change
Policy Tool
Text Quantization
