对于任何一个留学生学生而言，整个学习生涯中最重要的一篇文章就是毕业论文了。简单来说，论文可以分为两大类：An Empirical Project 和A Library Based Dissertation。虽然不是并不绝对，但是理工科的论文基本都是前者，而文科的论文大多偏向后者。当然，文科中的金融论文很多时候也是要进行empiricaltesting的，这主要是由这个专业独特的性质决定，所以很难不使用数理统计工具来写金融类论文。而其他的大部分文科专业，比如Business、HR、Organizational Behavior、Marketing、Supply China等则都可以选择library-based 方法。
A Library Based Dissertation 最大的特点就是无需自己去收集一手资料和数据，然后再使用SPSS、Excel或者Eviews等统计软件来对某个基础理论进行测试。ALibrary Based Dissertation所有的数据都是从别的研究文献中摘取的，然后通过对这些数据进行再加工和分析的基础上得出自己的研究成果。虽然比起empiricaltesting的论文要简单一些，同学们在写library-based dissertation的时候最重要的就是始终要把自己的research scope限定在最初选定的research questions的范围内。如果你选择的那些参考资料超越了最初的研究目标，那自然最后出来的文章也会不着边际了。
在欧美大学读书的时候，通常在正式开始写论文之前，导师都会要求学生先上交一篇dissertation proposal，主要的目的就是让同学们确定好自己最终毕业论文的scope，清楚了解所有的researchquestions，并且对论文各部分的结构和内容有一个大致的了解。与完整版论文不同，dissertation proposal一般关注两点，literature review 和methodology。前者就是对论文的基础理论和别的学者对于相关学术课题已经做的研究一个汇总，后者则是需要同学们明确制定好你将如何完成你的论文的方法和步骤。今天我们就来讲解一篇library-based dissertation proposal的范文。
An Evaluation of China's New Energy Vehicle Tax Policy
Chapter 1 Introduction
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 相比，library-based dissertation 的methodology部分其实更加的难写。因为通常empirical testing类型的论文都会有一些常用的理论论证方式。比如说，我们要验证金融学的基础理论之一“市场有效性假说 Efficient Market Hypothesis”,那我们只需使用金融学里大名鼎鼎的event study methodology来进行验证便很完美了。由于empirical testing dissertation的论文所涉及的methodology大多已经非常成熟，这部分的撰写其实是非常按部就班的，并不难写。
然而，library-based dissertation由于缺乏固定的关于methodology的基础理论，同学们在写这一部分时候通常只能根据各自的论文题目自由发挥。但是我们只需记住一点那就是methodology部分是用来告诉导师你是如何打算来完成整篇论文的。最重要的是：1），明确你将如何实施literature review的过程；2）如何整理和分析这些收集来的学术资料；3）你是通过何种方式来得出自己的研究结果的。只要抓住这几点，methodology的部分就不会出现大的问题。
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.