财政补贴和税收优惠对新能源汽车产业R&D投入的影响

采用倾向得分匹配法，实证对比分析财政补贴和税收优惠对新能源汽车上市公司R&D投入的激励作用。结果表明:财政补贴能够有效促进新能源汽车产业的R&D投入，而税收优惠效果不佳。据此，可采取财政补贴为主，税收优惠为辅的财税政策，并逐渐完善财政补贴形式和补贴监管方式，从而最大限度地发挥财税政策对新能源汽车产业R&D投入的促进作用。

A Comparative Study on the Influence of Finance and Taxation Policy to R&D Input of New Energy Automobile Industry

Using the propensity score matching method, this paper empirically compares and analyses the incentive effect of financial subsidies and tax preferences on R&D input of new energy automobile listed companies. The results show that financial subsidies can effectively promote R&D input in the new energy automotive industry, while the effect of tax preferences is not good. Accordingly, it is suggested that financial subsidies should be the main policy and tax preferences should be supplemented, and gradually improve the form of financial subsidies and the way of subsidy supervision, so as to maximize the role of finance and taxation policy in promoting R&D input in new energy vehicle industry.