STUDY ON THE IMPACT OF PREFERENTIAL TAX ON NEW ENERGY VEHICLE PURCHASE ON CONSUMERS' PURCHASE INTENTION - USING CONSUMERS' GREEN PERCEIVED VALUE AS AN INTERMEDIARY VARIABLE
Keywords:
Preferential tax on purchasing NEV, Perceived Green Value, Consumer Purchase IntentionsAbstract
This quantitative study explores the influence mechanism of China's purchase tax reduction policy for New Energy Vehicles (NEVs) on consumers' purchase intention. It analyzes the policy's impact on consumers' green perceived value and purchase intention to reveal the policy's actual effect and pathways. In June 2023, three ministries issued the "Announcement on the Continuation and Optimization of the New Energy Vehicle Purchase Tax Policy." While existing research often focuses on macro-level policy outcomes, the micro-level effects on individual consumers remain less clear. This study selects the preferential tax policy as the independent variable, purchase intention as the dependent variable, and green perceived value as the mediating variable. The research questions are: 1) To what extent does the preferential tax affect purchase intention? 2) How does it affect purchase intention?
Using questionnaire surveys and regression analysis, the study finds the preferential tax policy significantly positively impacts consumers' purchase intention, with green perceived value playing a partial mediating role. Based on these conclusions, suggestions are offered for policy and marketing to promote NEV market development. This study holds theoretical and practical significance for understanding consumer decision-making mechanisms regarding NEVs.
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