Research On The Fiscal And Tax Policies To Optimize The Layout Of Automotive Industry Chain In China

The layout of the manufacturing industry chain is different from the development of the manufacturing industry.The layout of the manufacturing industry chain refers to the overall development of the manufacturing industry by actively participating in the optimization of global resources allocation,making up for the shortcomings of development,expanding the development space,realizing the coordinated development of the region,realizing the upgrading and extension of the industrial chain.In the face of the "two-way squeeze" between developed countries and emerging market countries,and the limitations of China's manufacturing industry itself,China must seize the favorable opportunity for deeper adjustments in global manufacturing and accelerate the strategic deployment of the manufacturing industry chain as soon as possible.The manufacturing level of the automobile industry can largely reflect the overall level of a country's manufacturing industry.The automobile industry occupies an extremely important position in the national economy.The automobile industry has a long chain,a wide range of coverage,a large number of upstream and downstream related industries,and occupies an important position in the national economy.This article takes the automobile industry as an example to analyze the significance and role of fiscal and taxation policies in the optimization of industrial chain layout.In the development of the automotive industry,the market is undoubtedly playing a decisive role.However,the layout of the automotive industry chain studied in this paper is the country's top-level design and planning of the automobile industry layout,including the upgrade of the future of the automobile industry to the intelligent network connection and energy saving,the international market layout of the automobile industry,and the regional equilibrium distribution of the automobile industry in the east and west of China.The layout of the automobile industry chain is an overall system engineering and requires the government to give full play to the government's macro-control role.Fiscal and taxation policies have the functions of optimizing resource allocation,adjusting income distribution functions,and regulating and stabilizing economic operations.To a large extent,what the government needs to do requires fiscal and taxation policies.In the process of the layout of the automobile industry chain,fiscal and taxation policies are important policy tools for the government to play a guiding role.After 60 years of development,especially in the past 40 years of reform and opening up,China's automobile industry has made tremendous achievements.In terms of the industrial chain layout,the capability of independent innovation has been enhanced,the pace of "going global" of enterprises has been accelerated,and the east of China has begun to shift industries to the middle and west regions.However,we must not neglect that the layout of the automotive industry chain in China is also imperfect.The lack of key technologies,foreign investment and mergers and acquisitions are often blocked,and the domestic industry transfer is still lacking substantial progress.The fiscal and tax policies also have some shortcomings to promote the layout of the automobile industry chain.For example,financial investment in technological innovation is insufficient,input method needs to be perfected,lack of targeted policy of "going global" in automobile industry,lack of fiscal support for central and Western auto industry transfer.The developed countries,such as the United States,Germany,Japan and Korea,attach great importance to the status of the automobile industry and actively layout the automotive industry chain in various countries.These developed countries all attach great importance to play the role of the government,the government's protection and support for the automotive industry is great,through the rational layout of the automotive industry chain,to adjust and develop the domestic auto industry.Almost all the developed countries of automobile manufacture remain in the high-end links of automobile industry chain,such as core technology and intellectual property rights,and transfer the processing and assembly manufacturing links of the industrial chain value to the foreign countries.According to the United States,Japan,Germany's auto industry chain layout and fiscal policy comparative analysis,this paper found that the pillar industry has strategic significance for the national automobile industry,the state must pay attention to the reasonable layout,rely on the market competition,can not form a strong competitive national automobile industry.At the same time,we should strengthen the guidance of the government while playing the role of the main body of the market.On the basis of theoretical analysis,current situation analysis and international comparison,this paper puts forward some pertinent policy recommendations to further improve the automobile industry chain layout.First,we should take more measures to increase fiscal investment in science and technology,committed to the key links and components of the technological breakthroughs.Second,we should make full use of the preferential fiscal and taxation policies of the existing free trade zone to help automakers "go global" and acquire high-end technology and brand design resources.Third,it is necessary to make use of the "Belt and Road" to rationalize the international industrial chain of automobiles so as to realize the exchange and cooperation with some countries along the line in processing and manufacturing of the automobile industry.Fourth,it is necessary to top plan the path of domestic industrial transfer,select the right regions,rationally allocate points,and increase fiscal and tax policies to support key regions.Fifth,we must improve the tax incentives,and actively serve the layout of the automotive industry chain tasks.This article analyzes the layout of automobile industry chain and its fiscal and taxation policies in detail,and obtains some innovations.However,due to the limited time and limited experience,the industrial distribution policies of all countries are limited to the sources of strategic data at the top.There are still many shortcomings in this study.In the future,I also need to carry out a more in-depth study on the fiscal and taxation policy experience of the developed countries in setting up an international automobile industry chain and the fiscal and taxation policy proposals on the layout of China's automobile industry chain.