Study On Tax Preferential Policies Of Strategic Emerging Industries In Guangxi

Fostering and developing strategic emerging industries is an important strategic plan made by the Party Central Committee and the State Council to realize economic transformation and promote high-quality economic development in the new era.It plays an important role in the strategic layout of national industrial development.At present,strategic emerging industries have become the engine and pillar industries of China's national economic development.Taxation,as an important lever of government macroeconomic regulation and control,plays an extremely important role in promoting industrial layout,cultivation and development.Designing scientific and reasonable tax policies to promote the development of strategic emerging industries has important theoretical value and practical significance for the realization of high-quality economic development in China.From the perspective of tax preferential policies to promote the development of strategic emerging industries in Guangxi Zhuang Autonomous Region,this paper explores the impact and effect of tax preferential policies on industrial development,and provides a reference for the selection of tax policies for the development of strategic emerging industries in Guangxi.By collecting and sorting out the literature on tax policy and industrial development at home and abroad,this paper expounds the theoretical basis of the impact of tax policy and industrial development,analyses the mechanism of tax policy affecting industrial development,and on the basis of describing and sorting out the current situation of strategic emerging industries in Guangxi and tax preferential policies,picks up the listed strategic emerging industries in Guangxi.Using STATA as a tool,this paper empirically investigates and analyses the relationship and effects of tax preferential policies,including tax categories and preferential forms,on the development of strategic emerging enterprises in Guangxi.The results show that:(1)income tax policy and value-added tax policy play a significant role in the profits of strategic emerging enterprises;(2)income tax preferential degree has a significant impact on strategic emerging enterprises.R&D investment plays a significant role;(3)Tax return has no significant effect on R&D investment.In order to further analyze the effect of preferential tax policies on strategic emerging industries in Guangxi,this paper also uses comparative analysis method to compare the development of strategic emerging industries in Guangxi and some provinces horizontally and vertically,so as to clarify the shortcomings and shortcomings of the current development of strategic emerging industries in Guangxi.It points out the problems of imperfect tax policies and regulations,inadequate preferential power,single preferential form and inadequate implementation of policies in guiding the development of strategic emerging industries in Guangxi.Finally,according to the research results,this paper puts forward some suggestions on improving the tax preferential policies to promote the development of strategic emerging industries in Guangxi.