针对一切一个留学人员学员来讲，全部学习培训职业生涯中最重要的一篇文章便是论文了。简易而言，毕业论文能够分成两类：An Empirical Project 和A Library Based Dissertation。尽管并不是并不肯定，可是理工科专业的毕业论文基础全是前面一种，而文史类的毕业论文大多数偏重后面一种。自然，文史类中的金融论文许多 情况下也是要开展empiricaltesting的，这主要是由这一技术专业与众不同的特性决策，因此 难以不应用数理统计专用工具来写金融投资毕业论文。而别的的绝大多数文科类专业，例如Business、HR、Organizational Behavior、Marketing、Supply China等则都能够挑选library-based 方式。
A Library Based Dissertation 较大 的特性便是不用自身去搜集一手资料和数据信息，随后再应用SPSS、Excel或是Eviews等统计分析软件来对某一基础知识开展检测。ALibrary Based Dissertation全部的数据信息都是以其他科学研究参考文献中选取的，随后根据对这种数据信息开展再生产加工和剖析的基本上得到自身的科研成果。尽管相比empiricaltesting的毕业论文要简易一些，学生们在写library-based dissertation的情况下最重要的便是自始至终要把自己的research scope限制在最开始选中的research questions的范畴内。假如你挑选的这些参考文献超过了最开始的研究方案，那当然最终出去的文章内容也会含含糊糊了。
在欧美国家高校阅读的情况下，一般 在正式开始写毕业论文以前，老师都是会规定学员先上缴一篇dissertation proposal，关键的目地便是让学生们明确好自身最后论文的scope，清晰掌握全部的researchquestions，而且对毕业论文各一部分的构造和內容有一个大概的掌握。与完整篇毕业论文不一样，dissertation proposal一般关心二点，literature review 和methodology。前面一种便是对毕业论文的基础知识和其他专家学者针对有关学术研究课题研究早已做的科学研究一个归纳，后面一种则是必须学生们确立制订你要将怎样进行你的毕业论文的方式和流程。今日大家就来解读一篇library-based dissertation proposal的范例。
先讨论一下这篇毕业论文科学研究的题型：
An Evaluation of China's New Energy Vehicle Tax Policy
Chapter 1 Introduction
第一部分能够先简易介绍一下新能源车在中国发展状况及其我国针对新能源车制订的一些税收优惠政策现行政策。随后再明确提出实际的research questions：
1.1 Background Information
After almost ten years' development, China's new energy automobile industry has accomplished huge breakout in integrated circuit and appearance design. Nevertheless, as the trend of the automobile industry has been gradually shifted, new energy vehicles haven't been able to fully attract the attention of Chinese consumers.
From the perspective of the majority consumers, they may not accept the new energy automobiles when they are accustomed to use the traditional automobiles and the market of the new energy automobiles is not totally opened.
From where the automobile companies stand, the cost of the research and development of new energy automobiles is huge and the prospect of the new energy automobiles cannot be sured, so the car manufacturers are not willing to invest a huge amount of money to conduct research and development on the new energy automobiles.
As to the prospect of the new energy automobiles, different automobile companies hold different views on whether to develop the blade electric automobiles or the plug-in hybridelectric automobiles, which make most automobile companies hold neutral attitudes toward the new energy vehicles. Concerning this phenomenon, the Chinese government intends to stimulate the market to develop more new energy cars via the preferential tax policy.
As the enhancement of the awareness to environmental protect, sustainable development has become the centerpiece of many industries. The pollution caused by the automobiles and thes hortage of the petroleum make it evitable for car enterprises to produce energy-saving and environment-protecting automobiles. Chinese automobile ownership reached more than 140 million in 2014, 160 million in 2015, 185.74 million in 2016 and the number is estimated to reach 300 million in 2020.
At the same time, Chinese crude oil output reached 200 million tons in 2015 while the crude oil input reached 400 million tons, which means China has become the second largest country of the petroleum consumption in the world. In this circumstance, all the countries including China are encouraging the automobile industry to develop new vehicles to reduce the dependence on petroleum and save the fragile ecosystem.
In the next five to ten years, the new energy automobile industry will gradually form the complete value chain of researches, production, sales, and then lead the development of the whole society. Therefore, China has established a national center for newenergy vehicle and strong policy impetus will be initiated to ensure China's global competitiveness in this industry.
1.2 Research Questions
1) What is China's current new energy vehicle tax policy?
2) What are the tax policies of the new energy vehicle in other countries such as American and Japan?
3) What experiences can China acquire from other countries concerning the preferential tax policy of the new energy vehicles?
1.3 The Significance of the Research
Developing the new energy automobiles has been brought into Made in China 2025 by Chinese government and this is an effective method to fulfill the purpose to save energy, reduce emission and promote the industry. In the process, the tax policy of Chinese government has essential influence on the development of the new energy automobile industry.
Most companies adjust their developing directions according to the tax policy of the government, so the tax policy can influence the decisions of the companies and then influence the attitudes towards the new energy automobiles and ultimately influence the developing situation of the whole industry.
In another word, the development and direction of the new energy automobile industry largely depend on the support of the relevant policy while there are insufficient researches regarding Chinese tax policy of the new energy automobiles.
Therefore, this dissertation will try to summarize and analyze the tax policy of the new energy automobile industry in China and several other developed countries, and then offer suggestions to optimize China's new energy vehicle tax policy to provide theoretical support for Chinese government to further develop the new energy automobile industry.
Chapter 2 Literature Review
2.1 The Necessity to Apply the Preferential Tax Policy to Develop the New Energy Vehicle Industry
Over two decades ago, Robert Frosch, the senior vice president of General Motors, first put out the theoretical structure of the industrial ecology in Social and Automotive Industry Alliance. Since that, the curtain of the industrial ecology was withdrawn.
According to the data of the automobile companies in America, Dagenais (1997) concluded that preferential tax policy could extremely encourage the automobile companies to invest money in the research about the new technology and when the preferential tax increased one unit, the money invested in the research about the new technology would increase 0.98 per unit accordingly.
In 2000, Neil Bruce indicated that when the products and demand couldn't be effectively allocated, which was caused by the external disturbance or interference of the third-party, labor service couldn't totally participate in the adjustment of supply and demand, and then the government should adjust the market by macro-control to make the market failure back to normalization. For instance, the government could adjust the relationship between the consumers and the suppliers by fiscal subsidies or preferential tax policy.
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
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。
殊不知，library-based dissertation因为欠缺固定不动的有关methodology的基础知识，学生们在写这一部分情况下一般 只有依据分别的毕业论文题目充分发挥。可是大家只需记牢一点那便是methodology一部分是用于告知老师你是怎样准备来进行整篇文章毕业论文的。最重要的是：1），确立你将怎样执行literature review的全过程；2）怎样梳理和剖析这种搜集来的学术研究材料；3）你是根据哪种方法来得到自身的科学研究結果的。只需把握住这几个方面，methodology的一部分就不容易出現大的难题。
This paper is a library-based dissertation using secondary research methodology. To be consistent with the breadth of this dissertation's research questions, an inductive methodology is selected to help me review the literature that related to the contemporary situation and problems of Chinese tax policy concerning the new energy automobiles.
According to Wolfswinkel et al. (2013), the method for rigorously reviewing literature involves five phases: 1) determine the scope of the literature review, 2) research previous literature, 3) identify the literature that fit the research objectives, 4) analyze chosen samples, and 5) report the research outcomes.
Since we have already determined the scope of the dissertation, to be insistent with the research scope, an extensive literatu rereview will be conducted. The university library, Google scholar, SSRN will be the primary sources of literature along with other available databases that may also provide additional information.
Through analyzing the producing and selling situation of the industry and combining the contemporary tax policy, the deficiency of the tax policy concerning the new energy automobiles will be indicated. Then, this dissertation will analyze the precise issues of the tax policy according to the upstream and downstream of the industry and the respective links including the research link, the sales and purchase link and the after-sales link.
Secondly, this dissertation will examine the tax policy of the new energy automobiles in developed countries such as America and Japan, especially the merits of these countries' preferentialtax policy. The support of the government including the fiscal subsidies and tax support are essential to help an emerging industry step into normalization and socialization.
China could benefit from acquiring insights from more seasoned economies and accumulate more experience for designing effective tax policies. Finally, this dissertation will provide recommendations for the Chinese government to further optimize the new energy vehicle tax policy.
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