Research On Science And Technology Finance And Tax Policy To Promote R & D Of Manufacturing Industry

Manufacturing industry is an important part of a country's national economy,but also a country's comprehensive national strength,international competitiveness,as well as the basic industry of national defense security.The importance of scientific and technological innovation to the economic and social development of a country.As early as 1995,China has put forward the strategy of "rejuvenating the country through science and education".In the summer of September 2014 Davos forum,Premier Li Keqiang put forward the "public entrepreneurship,innovation" appeal,since it is this call will ascend to the height of the national strategy,which fully reflects our emphasis on technological innovation.In twenty-first Century second to ten years,the United States and Germany as the representative of the developed countries in the wake of the 2008 financial crisis hit,realize the seriousness of the problem of manufacturing industry hollowing,therefore put forward the "re industrialization","the 4 industry" the revitalization of the domestic manufacturing industry development plan.At the same time,China has entered into the "new normal" of the economy,the pressure of internal reform and external competitive pressures increase,how to develop the manufacturing industry has become an important issue in the face of national economic development.To this end,in 2015 China put forward the "made in China2025" development plan,which is our country in the process of becoming a manufacturing powerhouse on the first ten years of action plan.This plan explicitly put forward the concept of innovation in the core of the overall development of the manufacturing sector".Therefore,from the perspective of public finance,how to use fiscal policy and tax policy to support the transformation and upgrading of manufacturing industry has a new practical significance.The innovation of this paper is based on the new challenges facing the manufacturing industry,the characteristics of the manufacturing industry,to study the effect of fiscal and tax policies to promote scientific and technological innovation and policy recommendations.The main line of this paper is: through the implementation of science and technology finance and taxation policy to promote the scientific and technological innovation activities of the manufacturing industry,so as to promote the development of the manufacturing industry.In the second chapter,first through theoretical analysis to verify the science and technology innovation is the key to promote the development of the manufacturing industry,and then by using comparative static analysis,the marginal yield derived from the theory of fiscal and tax policy is an important means to promote the manufacturing industry technological innovation.The main line of this paper is connected in series.The fourth chapter,through the empirical analysis to calculate the optimal allocation effect of fiscaland tax policy and our main research investment,financial investment and the optimal allocation between the different subjects,for the policy recommendations put forward to lay a good foundation.The third chapter and the fifth chapter combed the history of China's science and technology fiscal policy since the reform and opening up and the relevant policies of developed countries.Summary of China's science and technology tax policy deficiencies and the success of the developed countries in Europe and America,to improve China's science and technology fiscal policy to provide an important reference.Based on the above analysis,the sixth chapter puts forward policy recommendations from the macro and micro perspective of the two.At the macro level,we should actively use financial means,perfect the infrastructure development of science and technology,scientific research related to public goods and reduce the external effect,and actively guide social resources to focus on research and development,to provide financial support for technological innovation.At the micro level,based on the new product manufacturing industry from the early stage of development,interim achievements,post industrial production,targeted and flexible use of fiscal and tax policy,especially pay attention to before mid stage concessions,effectively reduce the manufacturing enterprises R & D risk.