制造业减税政策:从“规模导向”到“质量增进”

Manufacturing Tax Reduction Policies:From"Scale Orientation"to"Quality Enhancement"

制造业是国民经济高质量发展的重要组成部分,减税政策是制造业提质增效的核心推动力。分税制改革以来,减税政策由“规模”向“质量”的连续调整在一定程度上降低了制造业行业税负。但长久以来形成的税制惯性、成效约束、征管水平的提升以及地方财政失衡制约减税政策的落地执行,制造业行业减税政策仍有待优化。基于此,有必要基于优化税制、成效聚焦、征管效率以及与地方财政协调的角度,提出合理政策建议,助力减税政策为企业纾困,实现制造业高质量发展。

Manufacturing is an important part of the high-quality development of the national economy,and tax reduction policies are the core driving force for the improvement of manufacturing quality and efficiency.Since the reform of the tax-sharing system,the continuous adjustment of tax reduction policies from"scale"to"quality"has reduced the tax burden of the manufacturing industry to a certain extent.However,due to the long-standing tax system inertia,constraints of effectiveness,improvement of the level of tax collection and management,and the implementation of tax reduction policies restricted by local fiscal imbalance,the tax reduction policies in the manufacturing industry still need to be optimized.Consequently,it is necessary to propose reasonable suggestions for tax reduction policies to relieve the difficulties of enterprises and achieve high-quality development of the manufacturing industry from the perspectives of optimizing the tax system,focusing on effectiveness,efficiency of tax collection and management,and coordination with local finances.