The country’s low-carbon policy makes the new energy industry vigorously promoted, and at the same time, the addition of artificial intelligence technology also makes the new energy and traditional fuel vehicles pull apart. This paper decomposes the influencing factors of transportation carbon emission by measuring the energy saving and emission reduction of transportation of new energy vehicles, using the extended Kaya constant equation of transportation carbon emission and the generalized Fisher index method. From the government subsidies and tax incentives in low carbon policies, the impact of policies on the performance of new energy vehicle enterprises is explored by analyzing the empirical regression results. The results show that the correlation coefficients of financial subsidies and enterprise performance are 0.135, 0.09, and 0.081, and the correlation coefficients of tax preferences and enterprise performance are 0.075, 0.172, 0.08, respectively, which indicate that low-carbon policies have positive incentive effects on new energy vehicle marketing. This paper provides a reference for the related low-carbon policy incentive theory.