First of all, it's definitely an improvement from the first one. The artwork is better, there are a few new features, and personally, I like the animation of cupcakes falling when you're clicking on the cupcake.
Secondly, with the new features you added, a couple are not that great. The tax feature should've been left out, since it kind of contradicts that this is supposed to be an idle kind of game. You can't idle that much because you have to pay the taxes. To add onto that, if you don't pay within a certain amount of time, it triples. If someone let this game run for an hour while they watched some TV or did whatever, they would come back and have to pay a lot of money, thus making it harder to buy the cars, houses and earning the medals that you can unlock by buying all of the cars and houses. I know you were trying to make the business aspect of the game more realistic with this feature, but it really just bombed in the end.
With the test drive feature, it's very boring and unappealing. You can only drive around a very small parking lot. Also, once you're off the screen you don't know where the car is. You could've made it so the car came back from the other side or something. But what I'd actually recommend is making into a race track or something else that isn't so tiny and dull. Not to mention that all of the cars go the same speed, making it very unrealistic.
Finally, the 20k/cps medal is outrageous and not worth getting. The only people that will unlock that medal are people who actually want to spend the time that it takes to get that medal or medal hackers (leaning more towards the medal hackers). You had the same medal in the first one, but that one is very easy to get because someone found out that you can just click the 'R' in the title menu and you get the medal. Maybe there's something like that for this one, but I couldn't find anything. Nonetheless, I suggest changing it to maybe 4k/cps or something around there. Otherwise, nobody is going to think that medal is worth getting, which hurts the score of your game.
Overall, this game is not bad, but it's not good either. If you make a third one, I hope you keep a couple of my suggestions in mind. Just keep improving!