energy vehicles industry needs to be further strengthened. The results of empirical research show that the vehicle purchase tax exemption policy has played a positive ole in opening up the new energy automobile ption market. The corporate income tax preferential policy also has positive impact on the r&D investment of the sample enterprises. Specifically, for every 1% increase in the corporate income tax incentive, it will bring 0.0824% increase of R&D investment accordingly. But generally, the impact is a little small. Finally, based on the above conclusions, the paper puts forward some policy recommendations on how to improve the policy effect The purpose of this paper is to explore the way to guide the healthy development of the new energy vehicles industry from the perspective of taxation policy. Study of contribution and problem of taxation policies serves to create favorable taxation policy environment for the emerging industry, which could help early realize the mission of automobile industry Keywords: New energy vehicles industry, Taxation policy, Tax incentive, R&D Investment CLC:F81241IV energy vehicles industry needs to be further strengthened. The results of empirical research show that the vehicle purchase tax exemption policy has played a positive role in opening up the new energy automobile consumption market. The corporate income tax preferential policy also has positive impact on the R&D investment of the sample enterprises. Specifically, for every 1% increase in the corporate income tax incentive, it will bring 0.0824% increase of R&D investment accordingly. But generally, the impact is a little small. Finally, based on the above conclusions, the paper puts forward some policy recommendations on how to improve the policy effect. The purpose of this paper is to explore the way to guide the healthy development of the new energy vehicles industry from the perspective of taxation policy. Study of contribution and problem of taxation policies serves to create favorable taxation policy environment for the emerging industry, which could help early realize the mission of automobile industry. Keywords: New energy vehicles industry, Taxation policy, Tax incentive, R&D investment CLC: F812.41