| In the context of the current global economic integration,many countries regard manufacturing as a strategic industry for development,and manufacturing is also the main battlefield of scientific and technological innovation in China.In May 2015,The State Council issued "Made in China 2025",and at the end of the same year passed "Several Opinions on comprehensively Revitalizing the Northeast and other old Industrial Bases",which proposed to build the northeast into an advanced manufacturing base with international influence.Equipment manufacturing industry is a key in the development of the three northeastern provinces,and also a key link to revitalize the old industrial base in northeast China.However,in recent years,the equipment manufacturing industry in the three provinces in Northeast China is in urgent need of transformation and upgrading.Tax policy is a powerful means for the state to support industrial development and adjust the economic structure.To realize the transformation and upgrading of equipment manufacturing industry in the three provinces ofNortheast China,it is inevitable that the strong support of tax policy is also necessary.Therefore,the research on the tax policy of the transformation and upgrading of the equipment manufacturing industry in the three provinces of Northeast China is conducive to accelerating the pace of the transformation and upgrading of the equipment manufacturing industry in the three provinces of northeast China,and has certain practical and theoretical significance for the revitalization of the old industrial base in northeast China.Based on the above background,based on the life cycle theory,endogenous growth theory,policy instrument theory and tax expenditure theory,combined with literature analysis,qualitative analysis,empirical analysis and comparative analysis,Three provinces in northeast China the basic current situation of development of equipment manufacturing industry and support the northeast three provinces in the equipment manufacturing industry transformation and upgrading of industrial cluster,greening,this paper expatiates intelligent development of tax policy,to find the existing tax policy in support of the three northeast provinces intelligent equipment manufacturing industry transformation and upgrading,greening,clustering direction still exist pertinence is not strong,And uncoordinated and industry cycle of talent incentive form limited,the policy implementation process and effect the shortage problem of effective regulation,not combined with regional industry characteristics,and tax policy,tax policy,the lack of overall industry guide,imperfect tax policy for talent incentive forms,the tax policy on the implementation of the cause of the lack of supervision mechanism and evaluation system.Drawing on the foreign experience of the United States’ tax incentives for regional manufacturing development,Germany’s tax incentives for small and medium-sized manufacturing enterprises,Japan’s r＆d and innovation in manufacturing,and Italy’s fine supporting tax policies,And on the basis of domestic experience of simplifying inter-provincial tax payment procedures in the Yangtze River Delta region,tax reduction policies for talents in the Guangdong-Hong Kong-Macao Greater Bay Area,establishing a framework for coordinating tax interests in the Beij ing-Tianj in-Hebei region,and setting up green development funds in the Chengdu-Chongqing economic circle,In order to provide reference for the transformation and upgrading of equipment manufacturing industry in the three provinces of northeast China and accelerate the revitalization of the old industrial base in northeast China,countermeasures are put forward,such as increasing the pertinence of tax policy,increasing the industrial coordination of tax policy,improving the incentive form of tax policy to talents,and improving the supervision and evaluation mechanism of tax policy implementation. |
