Research On The Fiscal And Taxation Policies To Promote The Upgrading Of Equipment Manufacturing Industry In Heilongjiang Province

"Made in China 2025" is the implementation of manufacturing power strategy of the first ten years of the programme of action, is the basic principle for our country to adheres to the philosophy of "innovation, quality first, green development, structure optimization, talent oriented", and is the only way for China to build a manufacturing industry with international competitiveness, to enhance China's comprehensive national strength and national security safety and to build auniversal powerful country. The Party Central Committee has always attached great importance to the transformation of China's equipment manufacturing industry to upgrade. President Xi Jinping pointed out that the structure optimization and multi strategies should be "add, subtract, multiply and divide" at the same time, not only to make the equipment manufacturing industry bigger and stronger, along with the upgrading of traditional industries, but also for further implement of the innovation-driven development strategy, and for playing a multiplier effect on stimulating the development of innovation. During the "12th Five-Year" plan, the development of equipment manufacturing industry in Heilongjiang province has made great achievements, while the "13th Five-Year" plan focused on proposing "Mongolia and Russia economic corridor" and constructing Heilongjiang's sea Silk Road Economic Belt, put efforts on improving the institutional mechanisms, promoting structural adjustment, and encouraging innovation. The equipment manufacturing industry in Heilongjiang province is the dominant industry. Promoting transformation and upgrading of manufacturing is in accordance with the national "2025Chinese manufacturing" strategic requirements, at the same time, it's also a shot of adrenaline in promoting the construction work of the Silk Road in Longjiang. Under this background, fiscal policies on promoting the upgrade of equipment manufacturing industry in Heilongjiang Province should be studied according to the rules and characteristics of equipment manufacturing industry in this Province, and the specific operation which fiscal policy recommendations to support the equipment manufacturing industry upgrading should be carried out to meet the needs of practice, under the existing policy system.In view of this, this passage summarizes the current connotation classification and characteristics of China's equipment manufacturing industry from basic theory of equipment manufacturing industry upgrading, analyses the equipment manufacturing industry development status in Heilongjiang Province and the existing taxation policy, including analysis to the equipments' developments of manufacturing industry in Heilongjiang province, the distribution area, advantages and disadvantages, tax situation, based on the promotion of the role of fiscal policy mechanisms and theoretical basis to upgrade the equipment manufacturing industry. This passage also has an objectively analysis about the deficiency of the current fiscal policy and the causes of the problems, such as the support of technological innovation in the financial subsidy policy is not in place, to support the risk of financing the tax incentives are not perfect, etc. Through domestic outside equipment manufacturing industry upgrading fiscal policy analysis and experience, including the United States, Japan, South Korea and China, Liaoning, Jilin, Shanxi and other places to promote fiscal policies to upgrade the equipment manufacturing industry, we can draw experience and inspiration should learn. Such as the support of technological innovation in the financial subsidy policy is not in place, to support the risk of financing the tax incentives are not perfect, etc. Especially, this paper did the dynamic analysis of grey correlation with the data of equipment manufacturing industry tax revenue in Heilongjiang, the domestic value-added tax, corporate income tax and the gross industrial output value, and an empirical analysis on the fiscal and taxation policies of equipment manufacturing industry in Heilongjiang Province. On this basis, fiscal and tax policy proposals are put forward to promote the equipment manufacturing industry in Heilongjiang Province upgrade, mainly made for taxation of Heilongjiang Province from technical innovation, venture financing, industry concentration specialization and other incentives perspective.