Points are earned for almost every action in the game. These are then used to research your next vehicle. Note that points earned on some actions depend on factors such as how much damage was done or whether your shell bounced. With that in mind, here are some common point earnings. (These are not official values, just ones based on observation.)

Capturing a point : 300 pts
Being hit by an enemy shell : <=30 pts
Hitting by an enemy: <=30 pts
Damaging an enemy: <=30 pts
Killing an enemy tank: <=100 pts
Killing an enemy plane: <=200 pts