The Tax Policy To Promote The Development Of Jiaodong Peninsula Manufacturing Base

Government of Shandong Province proposed the "Comments to speed up the construction of jiaodong peninsula manufacturing base" at July,2003. With the international economy, implementing the industrial transfer, using in excellent manufacturing base of the jiaodong peninsula, to form a new situation in local province:eastern region to take lead in development, the central region to speed up development, western region to overtake the new situation, to promote coordinated development of regional economy of shandong province.Manufacturing industry in shandong province is on the top in the country in market share, location quotient and gini coefficient. First, Shandong has obvious competitive advantage in agglomeration trend of electrical machinery and equipment manufacturing industry. Especially in the city of yantai, weihai, the total value added of the electrical machinery and equipment manufacturing is continuously increasing. Second, Shandong has obvious superiority in industry whose agglomeration phenomenon is not obvious like agricultural food processing industry, special equipment manufacturing, paper and paper products, rubber manufacturing industry and petroleum processing and coking industry. Specially, Qingdao obtains clustering scale effect relying on huangdao oil port in the petroleum chemical industry; Yantai made food processing industry and special equipment manufacturing industry as its pillar industry, and established the nation’s largest auto parts production base, excavator production base, electronic mesh production base etc.; Weihai’s aquatic product processing industry has a unique advantage, and rubber manufacturing industry added value accounted for the proportion of the added value of enterprises above designated size has been increased. However, compared with other manufacturing base, because of a late start at jiaodong peninsula manufacturing base, its comprehensive strength is slightly weak. Through the SWOT analysis, there should be different development strategies according to different industry.Presently, The tax policy of jiaodong peninsula manufacturing industry could be roughly divided into three levels: national level, the level of shandong province and city level. Preferential policies of the state includs tax incentives, financial subsidies, special loan and interest etc. Preferential policies in east China’s shandong province includs arrangement of special funds to support high and new technology enterprise and new product project above the provincial level. From the local level,Qingdao, yantai and weihai established a system of joint conference for mayor in 2005. In recent years, under the preferential fiscal and tax supporting in shandong province, country and cities Jiaodong peninsula manufacturing base developed rapidly, and gain effect significantly. Now the peninsula manufacturing base is supported by certain policy tilt, but it mainly focused on the provincial level and below, moreover preferential policy is limited. From current fiscal and taxation system, tax factors restricting the development of jiaodong peninsula manufacturing base contains current tax system、 revenue management system、national tax preferential policies, etc.Finally, this paper put forward the corresponding policy recommendations to problems above:first, improve macro tax environment, strive for the national tax policy support actively, create a greater development advantage in peninsula base; second, unify planning and Intensify policy support, boosting enterprise technology progress. Oriented by advantage industry, make clear the three city industrial development strategy and market positioning. Fiscal input and discount for promote the development of high-tech enterprises and risk investment. To relax the current tax preferential conditions, encourage enterprises to independent research and development; third, preferential policies for key products; four, perfect the relevant supporting measures, etc.