The Research On The Influence Of "Business Tax Replaced With VAT" To The Technological Innovation Of The Service Manufacturing Industry

As one of the important direction of China's manufacturing industry transformation and upgrading,the development of service oriented manufacturing industry in China is not optimistic.Compared with other developed countries,there are some problems such as low proportion of all the manufacturing enterprises and low degree of servitization.Review of the relevant literature,many scholars focus on the concept,characteristics and development path of the service-oriented manufacturing industry,ignoring the problems the China's service-oriented manufacturing industry faced with and the effect of fiscal policy on it.Generally speaking,the level of technological innovation ability is the key factor for manufacturing enterprises to realize servitization,"replacing business tax with value-added tax(VAT)" policy is not only a direct effect on the producer services,also bring new development opportunities for service-oriented manufacturing which has double characteristics of service industry and manufacturing industry.This paper creatively explores the influence of "business tax replaced with VAT" to the technological innovation of the service manufacturing industry,in order to find solutions and provide new ideas for the research of service-oriented manufacturing industry.Service manufacturing industry is rich in connotation.It is a new manufacturing model that the manufacturing sectors and the service sectors are highly integrated to satisfy the customers' needs.While manufacturing services is a dynamic process of changing from traditional manufacturing industry to service oriented manufacturing industry.The process is divided into three stages,based on the characteristics of each stages,this paper constructs the service-oriented manufacturing degree index system for empirical analysis.Based on the dynamic mechanism of the traditional manufacturing industry,combined with the characteristics of service-oriented manufacturing technology innovation,this paper builds a dynamic mechanism of industry technology innovation service,to analyze the influence of the "replacing business tax with value-added tax(VAT)" policy to technological innovation in manufacturing industry theoretically and suggests hypothesis.In the empirical analysis,this paper research the effect of replacing business tax with value-added tax on the technology innovation in service-oriented manufacturing industry using the R&D investment as technology innovation index.In order to promote the development of China's service-oriented manufacturing technology innovation,this paper put forward some suggestions for government and enterprises based on the theoretical and empirical analysis.