促进制造业高质量发展的着力点与税收支持对策研究  

A Research on the Focus Points and Tax Support Policies for Promoting High-Quality Development of the Manufacturing Industry

作　　者：庞凤喜[1] 董怡君 燕洪国[2] PANG Fengxi;DONG Yijun;YAN Hongguo

机构地区：[1]中南财经政法大学财政税务学院 [2]杭州电子科技大学会计学院

出　　处：《税务研究》2023年第11期5-12,共8页

基　　金：国家社会科学基金项目“国家治理视域下税收政策重构与税制结构优化协同推进研究”(项目编号:20BJY228);中南财经政法大学“部部省”共建项目“财政再分配对实现共同富裕的作用空间与实现路径研究”(项目编号:31713110903)的阶段性研究成果。

摘　　要：制造业是国民经济的支柱产业,是经济发展的动力引擎。当前,持续提升制造业核心技术与关键领域自主创新能力,促进制造业高质量发展,是化解各种风险挑战最具实质意义的关键举措。从实践看,我国制造业存在大而不强、全而不优、自主创新能力不强、产业链仍待完善等诸多问题,有必要从治理理念层面与政策支持层面明确工作着力点,并针对现行税收政策在促进制造业高质量发展中存在的主要问题,从税制结构,以及增值税、企业所得税等主体税种税制优化上提供鲜明、精准的政策支持。Manufacturing industry is the pillar industry of the national economy and the engine of economic development.At present,continuously improving the core technology of the manufacturing industry and independent innovation capabilities in key areas,and promoting the high-quality development of the manufacturing industry are the most substantial key measures to resolve various risks and challenges.From a practical point of view,in China,the manufacturing industry is large but not strong,comprehensive but not excellent.Moreover,the independent innovation capabilities need to be improved and the industrial chains need to be perfected.It is necessary to clarify the focus of work from the level of governance concept and policy support,and provide clear and accurate policy support from the main problems of the current tax policy,from the tax structure,as well as from the optimization of the value-added tax,enterprise income tax and the like.

关 键 词：制造业 高质量发展 税制结构 增值税 企业所得税 

分 类 号：F812.42[经济管理—财政学] F424