Analysis And Optimization Design Of Manufacturing Combined Tax Reduction Policy In Heilongjiang Province

Manufacturing is the pillar industry of the national economy and an important embodiment of national creativity,competitiveness and comprehensive national strength.The"14th Five-Year Plan" emphasizes that we should accelerate the construction of a manufacturing power and a quality power,enhance the competitive advantage of the manufacturing industry,and promote the high-quality development of the manufacturing industry.The report of the 20th National Congress of the Communist Party of China proposed to promote the high-end,intelligent and green development of the manufacturing industry.The Central Economic Work Conference emphasized that the transformation and upgrading of traditional manufacturing industries should be promoted.The 13th Party Congress of Heilongjiang Province stressed that it is necessary to unswervingly fight the battle of improving the way and adjusting the structure,and accelerate the construction of a modern industrial system.The 2023 State Council’s"Government Work Report" proposed that manufacturing should be regarded as the focus of developing the real economy.Statistics show that in 2022,China’s annual new tax cuts and fee reductions and tax rebates and tax relief will exceed 4.2 trillion yuan,providing a solid financial guarantee for national governance.From the perspective of sub-industries,the manufacturing industry added nearly 1.5 trillion yuan in new tax cuts and fee reductions and tax rebates and tax rebates throughout the year,accounting for about 35%,which is the industry that has benefited the most obviously;The purchase amount of manufacturing enterprises enjoying the tax retention and rebate policy increased by 8.2%year-on-year,4.5 percentage points higher than that of manufacturing enterprises not enjoying the tax retention and rebate policy,helping the manufacturing industry to operate smoothly.The transformation and upgrading of the manufacturing industry in the old industrial base in Northeast China is inseparable from the support of the national tax reduction policy.In view of the fact that the relevant research on this topic is not rich at present,there is even less literature from the perspective of combined tax reduction.Therefore,this study has certain theoretical and practical significance.Based on the above background,taking the effect of the combined tax reduction policy of the manufacturing industry in Heilongjiang Province as the research object,and improving the accuracy of the preferential tax policy as the goal,taking the relevant concepts of combined tax reduction and manufacturing,the status quo of manufacturing and combined tax reduction,policy performance analysis,problem cause analysis,policy effect analysis,domestic and foreign reference and policy optimization design as the main content,based on endogenous growth theory,tax burden pass-through and fate theory,tax incentive theory and optimal tax system theory as the theoretical basis for research,using literature research,Qualitative analysis,empirical analysis and comparative analysis found that the combined tax reduction policy of manufacturing industry in Heilongjiang Province had poor effect on promoting the transformation of leading industrial technological achievements,the effect of stimulating innovation and R&D in basic industries was not significant,the role of promoting the formation of strategic industrial clusters was limited,and the effect of promoting the development of tax payment services was not satisfactory,and the reasons for this were analyzed.Using the double difference method,the annual report data of 20 listed enterprises in Heilongjiang Province from 2016 to 2021 were selected as samples to construct three models,and it was concluded that the combined tax reduction policy has three effects on manufacturing enterprises:reducing tax burden,promoting innovation and transformation,and alleviating the financial pressure of enterprises.Drawing on the advanced concepts and useful experiences of the United States,the United Kingdom,France,Australia and other countries,as well as Guangdong Province,Jiangsu Province,Jilin Province,Shanghai and other domestic provinces and cities in terms of manufacturing tax reduction policies,focusing on the implementation of tax incentives for start-up investment,implementing regional tax policies to promote industrial agglomeration,increasing the publicity of tax-oriented policies,and giving full play to the incentive role of tax policies on enterprise talents,on this basis,the optimization design of the manufacturing combined tax reduction policy in Heilongjiang Province is proposed:improve the tax policy for the transformation of leading industrial technological achievements Attach importance to the incentive effect of tax policy for basic industrial innovation,promote the transformation of the combined tax reduction policy of industrial clusters to precision and efficiency,and create a high-quality and efficient policy implementation environment for tax payment services,in order to improve the overall level of the effect of the combined tax reduction policy for the manufacturing industry in Heilongjiang Province.