摘要
税制改革是调整产业布局,推动先进制造业转型升级的重要政策手段。文章从税制改革对先进制造业的意义出发,分析江苏先进制造业发展的现状与痛点,阐释税制改革对解决先进制造业发展突围的作用机理,结合现状和痛点提出优化税制改革的对策。具体包括简并增值税率、调低所得税率、利息支出抵税、精准降税、优化税收环境、快速响应涉税疑难、加强银税互动和完善企业内部控制8个方面的对策,只有内外相互契合、共同发力,税收政策方能更好地发挥政策效应,才能将先进制造业转型升级落到实处,从而促进江苏先进制造业高质量发展。
Tax reform is an important policy means to adjust the industrial layout and promote the transformation and upgrading of advanced manufacturing industry.Starting from the significance of tax reform to the advanced manufacturing industry,analysis is made concerning the current situation and pain points of the development of Jiangsu's advanced manufacturing industry,and explanation is given regarding the mechanism of tax reform in the breakthrough of the development of advanced manufacturing industry.Then,combined with the current situation and pain points,countermeasures are put forward to optimize the tax reform which specifically include such eight aspects as the simplification of value-added tax rate,reduction of income tax rate,interest expense tax credit,accurate tax reduction,optimization of tax environment,rapid response to tax-related problems,strengthening of bank tax interaction and improvement of enterprise internal control.It is believed that only through the internal and external cooperation and joint efforts can tax po-licies give full play to the policy effect and the transformation and upgrading of the advanced manufacturing industry be implemented,which then helps to promote the high-quality development of Jiangsu's advanced manufacturing industry.
作者
杨七中
马蓓丽
YANG Qizhong;MA Beili(School of Accountancy, Nanjing University of Finance and Economics, Nanjing 210023;Business School, Jiangsu University of Technology, Changzhou 213001)
出处
《常州工学院学报》
2021年第3期67-72,共6页
Journal of Changzhou Institute of Technology
基金
江苏省社科应用研究精品工程财经发展专项课题(19SCB—036)
江苏高校哲学社会科学研究重点项目(2018SJZDI088)。
关键词
税制改革
江苏
先进制造
对策研究
tax reform
Jiangsu province
advanced manufacture
study of countermeasures
