国际减税趋势下中国制造业强国战略的税法改革路径  

The Strategy of Reinvigorating China's Manufacturing Industry through Tax Reforms under the Trend of International Tax Reduction

作　　者：张富强[1,2] 

机构地区：[1]华南理工大学法学院 [2]中国财税法学研究会

出　　处：《华南师范大学学报（社会科学版）》2017年第6期131-137,共7页Journal of South China Normal University：Social Science Edition

基　　金：教育部人文社会科学研究规划基金项目“‘营改增’试点扩围与国民收入分配正义价值的实现”(13YJA820065)

摘　　要：以美欧为首的世界重要经济体大力推动通过税制改革完善本国企业运行环境、吸引国际资本回流进而重振制造业雄风的重大举措,促使制造业再次成为世界经济发展的新的竞争着力点。在此背景下,中国应当顺应国际减税的趋势,积极推进财税立法和财税体制的深层次改革,通过有理有节的减税清费措施,注重制造企业技术创新能力的提升,以创新驱动制造业的转型升级,实现从"中国制造"到"中国创造",从"制造大国"到"制造强国"的华丽转型。With the trend of international tax reduction,that world's leading economies such as the United States and Europe vigorously promote reforms on tax system to improve the operating environment of their enterprises and attract international capital back for revitalizing the manufacturing industry to become the competing focus of world economic development again,China should actively promote the in-depth reforms on fiscal taxation system and legislation,take justified measures to improve the technological innovation ability of manufacturing enterprises,and use innovation to drive the transformation and upgrading of manufacturing industry. In this way,the great transition from"Made in China"to"China Creates"and"manufacturer of quantity"to"manufacturer of quality"can be achieved.

关 键 词：减税浪潮 制造业 减税降费 转型升级 

分 类 号：D992.222[政治法律—国际法学]