Research On The Influence Of Tax And Fee Reduction On The High-quality Development Of Manufacturing Industry

High-quality development is the fundamental requirement for development in the new era.Manufacturing is a pillar industry of the national economy,and the development of manufacturing is directly related to the development of the real economy and the strength of international competitiveness.At present,China’s economy is facing a shift in gear,economic growth slowing down,and a gradual shift to high-quality development,and promoting the high-quality development of manufacturing industry has become the main direction of deepening supply-side structural reform.The report of the 20 th National Congress of the Communist Party of China pointed out that it is necessary to focus on the real economy to develop the economy,promote new-type industrialization,and accelerate the construction of a manufacturing power.However,China’s manufacturing industry is still facing the dilemma of heavy tax burden and high cost.In order to reduce the tax burden of manufacturing,the state has introduced a series of tax and fee reduction policies on the manufacturing industry in recent years.Then,how effective the tax reduction and fee reduction policy is,and whether it really promotes the high-quality development of the manufacturing industry remains to be explored.Studying the impact of tax and fee reductions on the high-quality development of the manufacturing industry is conducive to helping the manufacturing industry solve the development problem and get out of the development dilemma,which is of theoretical and practical significance.Guided by market failure theory,supply-side tax reduction theory and externality theory,this paper deeply studies the influence of tax reduction and fee reduction on the high-quality development of manufacturing industry by means of literature research,empirical analysis and quantitative research.In the research content,firstly,the research background,significance and specific research ideas of this paper are expounded,and the domestic and foreign literatures are summarized to understand the current research degree in this direction and clarify the main objectives of this paper.Secondly,it introduces the related concepts of tax burden,tax reduction and fee reduction and the high-quality development of manufacturing industry,and the related theories that need to be used in this paper,studies the mechanism analysis of tax reduction and fee reduction to promote the high-quality development of manufacturing industry,and sorts out the development status of manufacturing industry and the tax reduction and fee reduction policies for manufacturing industry.Thirdly,on the basis of the existing literature,the fixed effect model of the comprehensive index of tax burden and high-quality development of manufacturing industry is constructed,and the following conclusions are drawn: tax reduction and fee reduction can promote high-quality development of manufacturing industry,and the effect of tax reduction and fee reduction on turnover tax is more obvious.Finally,combined with foreign experience and empirical analysis results,four suggestions are put forward: first,further increase the intensity of tax reduction and fee reduction;The second is to enhance the pertinence of tax reduction and fee reduction policies;Third,we should pay attention to the regional differences and ownership differences in the implementation of tax reduction and fee reduction policies;The fourth is to put forward suggestions from the perspective of tax authorities,enterprises and financial expenditure.The innovation is that the research angle of this paper is novel,and the relationship between tax reduction and fee reduction and high-quality development of manufacturing industry is studied,and the comprehensive index of high-quality development of manufacturing industry is calculated by entropy method.