The Study Of Tax And Industrial Competitiveness

Analyzing the definition and characters of industrial competitiveness, the paper describes industrial enterprises'competitiveness by market competitiveness and technique competitiveness. The second chapter analyzes market competitiveness. Based on the basic production and consumption model in the economics, the model of industrial enterprises'competitiveness, in which the taxation factor is introduced, is developed to analyze the quantitative relationship between the taxation and the industrial enterprises'competitiveness. It is concluded that the effect of tax on industrial enterprises'competitiveness depends on the price elasticity for the production. On basic of this conclusion the paper select 6 kinds of production, such as tobacco, furnishings manufacture, medicament, habiliment, foodstuff, drink and so on. It analyzes those price elasticity and tax burden. The third chapter analyzes technique competitiveness by capital assert investment and R&D investment. It analyzes some tax policy which influence industrial enterprises'capital asserts investment. Then, the paper analyzes three kinds of tax preference and their usage in our country, such as tax credit for R&D investment, decrease on enterprises income tax rate, and cost confirm of R&D investment. On the basic of those theoretical analyses of tax policy and industry competitiveness, the paper educes some disadvantage of actual tax system for the development of Chinese industrial competitiveness. At last the paper put forward some countermeasures on enterprise income tax, VAT, excise to improve industrial enterprises'competitiveness, such as unifying enterprise income tax of domestic capital and foreign capital, type changing of VAT, regulating excise and so on.