Research On Tax Policy Of Carbon Emission Reduction In Green Transformation Of Manufacturing Industry In Guangdong Province

Optimizing the development model of manufacturing industry and realizing the green transformation and upgrading of manufacturing industry are the only way for China to change from a big manufacturing country to a powerful manufacturing country.They are also important means to deploy a new development pattern with double cycles.As the main battlefield of reducing carbon emissions in China,manufacturing industry is the key to achieving the "double carbon" target.Green transformation not only strengthens the global competitiveness of manufacturing industry,but also provides important external conditions for manufacturing industry to actively reduce carbon emissions.The tax policy will play an important role in guiding the manufacturing industry.The research on the tax policy for carbon emission reduction in the green transformation of manufacturing industry in Guangdong Province is to make better use of the tax policy to effectively promote the improvement of energy use efficiency,help improve the green industry chain and realize the green transformation and upgrading of manufacturing industry,taking into account that Guangdong Province has the economic capacity to make achievements in the direction of carbon emission reduction.Therefore,it is of great significance to put forward suggestions on the optimization of carbon emission reduction tax policies for the green transformation of manufacturing industry in Guangdong Province,which will promote the targeted,systematic application and coordination of tax policies to actively carry out the green transformation of manufacturing industry and carbon emission reduction.Based on the above background,combined with the theories of environmental double dividends and tax levers,this paper describes the basic status quo of carbon emission reduction in the green transformation of manufacturing industry in Guangdong Province from the aspects of carbon market trading,clean production standard system,energy conservation and environmental protection industry patents,carbon emission reduction tools and green investment,and enterprise carbon asset management framework,and also describes the relevant policies such as VAT,income tax,and other tax policies for carbon emission reduction in the existing manufacturing industry,and discusses and studies the emission reduction tax policies of the industry from the perspectives of production,investment and consumption.The improvement of the tax policy system for the green transformation of the manufacturing industry can provide certain theoretical assistance.At the same time,there are also problems such as the imperfect value-added tax policy to promote the participation of the manufacturing industry in carbon emission reduction,the insignificant guiding role of income tax policy,the incoordination of other taxes,and the lack of tax policy guidance to guide carbon emission reduction and financing.This is due to the systematic coverage and application of tax policies and the lack of linkage between policies.The descriptive statistical analysis showed that the distribution of tax incentives was not balanced with the distribution of key carbon emission industries in the manufacturing industry,and the regression analysis results showed that the impact of tax incentives on industry carbon emissions was more significant in the discussion of sub-industries,and this impact was weakened in the overall industry regression analysis.The carbon emissions of the previous industry have a significant impact on the carbon emissions of the current industry.By drawing on the experience of foreign countries such as the United States to encourage enterprises to participate in carbon emission reduction policies,Sweden’s tax exemption for enterprises using energy management,Brazil’s tax incentives for the use of alternative fuels sales tax,South Africa’s tax incentives to guide investment in innovative energy-saving projects,etc.,Qinghai Province in China has reduced income tax for enterprises using clean energy,and Jiangsu Province has reduced or reduced environmental protection tax for green development pioneer projects,and proposed a sound value-added tax policy for carbon emissions trading,improved income tax policy,and improved the coordination of various taxes.Suggestions for improving tax financing policies and improving the level of tax management for carbon emission reduction in manufacturing.Through timely feedback on the effects of Guangdong Province’s existing tax policies,it helps the province balance the distribution of tax incentives and industrial development layout,gives full play to the leverage of tax policies,and helps achieve win-win economic and environmental benefits.