Research On The Influence Of Structural Tax Reduction On Upgrading Of Manufacturing Industry Structure

Manufacturing industry is a pillar industry of national economy and an important embodiment of national creativity,competitiveness and comprehensive national strength.In order to realize the transformation from "manufacturing country" to "manufacturing power",our country proposed to unswervingly build a manufacturing power,promote the upgrading of manufacturing industrial structure,and promote the transformation of economic structure.Structural tax reduction,as an important tool for proactive fiscal and tax policies and supply-side structural reform,can better balance the important task of "stabilizing growth and adjusting structure".Therefore,under the current economic conditions,the implementation of structural tax reduction policy is a key measure to promote the upgrading of the manufacturing industry structure.This paper first defines the related concepts of structural tax reduction and the upgrading of manufacturing industry structure,proposes the theoretical basis of this paper,makes a qualitative analysis of the impact of structural tax reduction on the upgrading of manufacturing industry structure,and proposes a research hypothesis based on the analysis results.Secondly,the necessity of the evolution and promotion of structural tax reduction policies and the development level of structural tax reduction and the upgrading of the manufacturing industry structure are sorted out.Then,on this basis,this paper carries out an empirical analysis,builds a fixed effect model,studies the effect of industrial structure upgrading in the manufacturing industry from the perspectives of upgrading and rationalization,and tests the robustness of the empirical results.Then,this paper makes further discussion,one is based on regional heterogeneity analysis,the other is based on the different external industrial structure,and the third is based on the degree of R&D investment for heterogeneity analysis.Finally,based on the status quo and empirical investigation results of structural tax reduction and industrial structure upgrading in the manufacturing industry,the conclusion of this paper is drawn,and the optimization of the tax reduction policy and the development and upgrading of the manufacturing industry corresponding feasible suggestions.The results of this paper show that structural tax reduction can significantly promote the upgrading and rationalization of the industrial structure of the manufacturing industry,so as to significantly promote the upgrading of the industrial structure of the manufacturing industry.The region,external industrial structure and R&D investment of manufacturing industry are important factors affecting the upgrading of industrial structure of manufacturing industry.The incentive effect of structural tax reduction on the upgrading of manufacturing industry structure is significant in the eastern region,but not significant in the central and western regions.It is significant in areas with low industrial structure,but not significant in areas with high industrial structure.It is significant in areas with high R&D investment,but not significant in areas with low R&D investment.Based on the above conclusions,this paper puts forward the following suggestions.First,we will improve the local tax system.Second,standardize tax preference standards;Third,the introduction of combined tax support policy;Fourth,improve the trans-regional tax sharing mechanism.