Research On The Implementation Of Manufacturing Tax Preferential Policies In H County Based On The Context Of High-quality Development

China’s economy has shifted from a stage of rapid growth to a stage of high-quality development.Promoting high-quality economic development is the only way for China’s economic development in the new era.Manufacturing industry plays a pivotal role in China’s current economic development,which is the foundation of establishing a country and strengthening the country.It fundamentally determines China’s comprehensive strength and international competitiveness.Therefore,promoting the healthy development of the manufacturing industry is of crucial significance for promoting high-quality economic development.In order to cope with the complex and volatile international economic situation and the impact of downward pressure on the domestic economy,change the current situation of China’s manufacturing industry which is "big but not strong",and promote China’s manufacturing industry and even the economy to embark on a high-quality development path,China has actively used tax incentives as an important tool for economic regulation and control,and has successively introduced various "tax reduction and fee reduction gift packages",Among them,the larger tax and fee reductions implemented in 2019,the epidemic prevention and control related policies since 2020,and the latest combined tax and fee support policies are typical examples.They are unprecedented in scale and strength,greatly reducing the tax burden on the manufacturing industry and small and micro enterprises.Based on this,H County has also formulated a high-quality development strategy for the region,with the aim of achieving high-quality development of the local economy.This article is based on the background of high-quality development in H County,and selects the manufacturing industry in H County as the research object,and studies the implementation of preferential tax policies for the manufacturing industry in H County from the perspective of grassroots tax workers.Using comprehensive research methods such as statistical analysis,questionnaire survey,and in-depth interviews,and using the Horn-Meter policy implementation system model as the theoretical framework,this paper conducts an in-depth study of the effectiveness and problems of the implementation of manufacturing tax preferential policies in H County,and analyzes the causes of the problems.Finally,it proposes countermeasures and suggestions for optimizing the implementation of manufacturing tax preferential policies from the six dimensions of the Horn-Meter system model.The study found that the implementation of tax preferential policies has achieved significant results in boosting the business confidence of manufacturing enterprises,reducing the tax burden,encouraging research and innovation,and promoting employment.However,there are also some problems in the process of policy implementation,which are manifested in unreasonable policy standards,affecting the realization of policy objectives,insufficient policy resources,poor communication channels between organizations,the ability of implementing agencies to be improved,the immature policy implementation environment,and the value orientation of executives to be corrected.After in-depth analysis of the causes of the problem,countermeasures and suggestions for optimizing the implementation of tax preferential policies are finally proposed from six aspects:strengthening top-level design,standardizing policy standards,optimizing the allocation of policy resources,improving organizational communication mechanisms,improving the executive power of executive agencies,improving the policy implementation environment,and guiding executives to establish a correct value orientation.This study helps the tax authorities in H County improve the policy implementation methods,and better serve the high-quality development of the manufacturing industry and economy in H County.At the same time,it also provides some reference for improving China’s tax preferential policy system and promoting the effective implementation of tax preferential policies in other similar regions.