范文|如何写好一篇Dissertation Proposal?附范文解析( 三 )
Moreover,David(2000)held the viewpoint that the research of the automobiles and uncertainty of the new energy's development including the uncertainty of income and risk made the invest in the research about the new energy automobiles lower than that of the traditional automobiles,so the preferential tax policy about the invest in the research of the new energy automobiles would effectively stimulate companies to conduct research and develop the new energy automobiles.
Based on the survey about the sales situation of hybrid electric automobiles in Canada,Chandra Ambarish(2010)found that when Canada government implemented sale tax rebate,the sale of the hybrid electric automobiles would increase sharply,which means the sale tax rebate policy increased the sales of the hybrid electric automobiles.
Kelly&Erich(2010)claimed that the force of the sale tax rebate had positive correlation with the ratio of the new energy automobiles’sales.In Austria,the government has set the tax of carbon dioxide to accelerate the development of the new energy automobiles.
2.2 Problems Regarding China's New Energy Vehicle Tax Policy
Lu(2011)indicated that the elements of taxation included in purchasing a new energy car was high in China including the consumption tax,the added-value tax and the additionaltax,which makes the new energy vehicles are too expensive for most ordinary consumers.Yan(2012)thought that Chinese preferential tax policy of the electric automobiles was not flexible,which means that the requirement was too strict to make it difficult for the automobile companies to meet the requirement and they could not enjoy the benefit from the preferential tax policy.
Liu(2012)analyzed the tax policy of the new energy automobiles from the strategic aspect and claimed that there were many defects in Chinese tax policy which was not beneficial for development of this emerging industry,such as the deficiency of independence and pertinence,and the supporting objects was not precise enough.Hao(2015)indicated several shortages of the existing Chinese preferential tax policy.
Firstly,there were little preferential tax policy of the new energy automobiles and the existing preferential tax policy hardly had effect on the industry;secondly,the form of the preferential tax policy was single;lastly,the structure of the tax needed to be improved because the current tax policy concentrates on the purchase and sale,which makes the consumers carry too much price and tax burden.
According to the contemporary preferential tax policy of the new energy automobiles,Liao(2017)contended that although the sales of the new energy automobiles would increaseby remitting the vehicle and vessel tax and the vehicle purchase tax,consumers still need to burden the relatively high added-value tax,the consumption taxand the additional tax.For the imported new energy automobiles,there was no tax policy to reduce or remit the tax,so consumers had to pay all the taxes and the expensive tariff,which makes the imported new energy vehicles unsalable.
Moreover,the road toll and the parking fee made the new energy automobiles have no advantages than the traditional automobiles for consumers.Hu(2017)believed that in the design and manufacturing process,the 15%preferential income tax and the 50%additional deduction for Chinese high-tech companies was not enough for the new energy automobiles.In the purchasing link,the number of the kind of automobiles enjoying the preferential tax was small and the hybrid electric vehicles could not remit the tax,which was not beneficial for the development of the new energy automobile industry.
Chapter 3 Methodology
文章图片
和empirical testing dissertation对比 , library-based dissertation的methodology一部分实际上更为的难写 。 由于一般empirical testing种类的毕业论文都是会有一些常见的基础理论论证方式 。 例如 , 我们要认证投资学的基础知识之一“销售市场实效性理论Efficient Market Hypothesis”,那大家只需应用投资学里赫赫有名的event study methodology来开展认证便很极致了 。 因为empirical testing dissertation的毕业论文所涉及到的methodology大多数早已十分完善 , 这些的编写实际上是十分循规蹈矩的 , 并不会太难写 。
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