Research On Fiscal And Tax Policies Supporting The Development Of Transportation Equipment Industry

As China's economic growth enters a new normal stage,China's economic development growth rate has begun to slow down.At present and in the future,China will still face a severe domestic and international economic environment.In this context,China needs to seek new impetus for economic growth to actively respond to domestic and international challenges.Manufacturing is the mainstay of the national economy and a powerful country for a country.With the German Industry 4.0,the Japanese manufacturing white paper and the United States implementing re-industrialization and other developed countries to re-use the trend of manufacturing to drive the economy,China also needs to seize this opportunity and vigorously develop the manufacturing industry.The development of the manufacturing industry is conducive to strengthening China's overall national strength,enhancing international competitiveness and safeguarding China's national security.The transportation equipment manufacturing industry is one of the key industries for the development of the manufacturing industry.It provides technical equipment and technical support for many basic projects of the country,and is also a key area for China's manufacturing industry to become stronger and stronger.The "Made in China 2025" born in 2015 has laid a solid foundation for the development of China's transportation equipment manufacturing industry.In June 2015,CRH-0503,which has a speed of 350 kilometers per hour,began trial operation,marking a breakthrough in China's standard EMUs.It also represents that China's high-speed EMU technology has become a full-scale autonomy.Important and important scientific and technological projects are leading in the world.In 2017,the test flight of the domestically produced large aircraft C919 and the waterway amphibious aircraft AG600 was successful.The successful launch of the Long March No.5 large-scale launch vehicle indicates that China's transportation equipment manufacturing industry has entered a new stage.It shows the creative progress of China's transportation equipment manufacturing industry..As the main means of China's macroeconomic regulation and control,fiscal and taxation policies can play an important role in optimizing the allocation of innovative resources,increasing corporate profits,and promoting enterprise transformation and upgrading.Whether it is the government's fiscal special fund investment,tax incentives,government procurement and other policies,it plays a vital role in the development of transportation equipment manufacturing.The research of this paper mainly includes the following parts: The first part makes a basic definition of the concept of transportation equipment manufacturing industry,and explains the characteristics of transportation equipment manufacturing industry,and then introduces the theoretical basis of the development of transportation equipment manufacturing industry.The second part analyzes the current development characteristics of the transportation equipment manufacturing industry and analyzes the current fiscal and taxation policies for the development of the transportation equipment manufacturing industry.In the third part,through constructing the regression equation,the empirical analysis shows that the fiscal and taxation policy has an incentive effect on the development of the transportation equipment manufacturing industry.Finally,this paper analyzes and draws on the existing successful experiences of Germany and Japan to support the development of transportation equipment manufacturing industry,and proposes fiscal and taxation policies to promote the development of China's transportation equipment manufacturing industry...