Fiscal And Taxation Policy Research To Promote The Development Of High-end Equipment Manufacturing Industry In Hebei Province

At present,the international environment and domestic conditions are undergoing complex and profound changes.Sino-us trade relations are gradually tense.Many key technologies are still in the hands of foreign enterprises.The development of high-end equipment manufacturing industry largely determines the global status of China’s manufacturing industry.High-end equipment manufacturing industry is a strategic emerging industry in Hebei province,which plays an irreplaceable role in the industrial rise of Hebei province.The development scale of high-end equipment manufacturing industry in Hebei province has been gradually expanded,which contains great potential for development.However,there are still many problems in high-end equipment manufacturing industry in Hebei province.It is difficult for high-end equipment manufacturing industry to make technological breakthroughs,with a large amount of capital investment in the early stage and high risks.Therefore,it is necessary for the government to provide policy support for high-end equipment manufacturing industry and promote the development of high-end equipment manufacturing industry.This paper is divided into five chapters.The first chapter,introduction.This paper explains the research background,research purpose and significance,research methods and innovation points of this paper,and comprehensively reviews the relevant literature on fiscal and tax policies at home and abroad to promote the development of high-end equipment manufacturing industry.The second chapter is the theoretical analysis of fiscal and tax policies supporting the development of high-end equipment manufacturing industry.Firstly,it defines the concept of high-end equipment manufacturing industry and briefly explains the classification and characteristics of high-end equipment manufacturing industry.Secondly,fiscal and taxation policy means supporting the development of high-end equipment manufacturing industry and their utility analysis are discussed.Finally,the paper expounds the mechanism of fiscal and taxation policies supporting the development of high-end equipment manufacturing industry.The third chapter,the current situation of the development of high-end equipment manufacturing industry in Hebei province and the SWOT analysis.This paper introduces the overall current situation of the development of high-end equipmentmanufacturing industry in Hebei province,the distribution of industrial products,using the SWOT analysis method to clarify the advantages and disadvantages of high-end equipment manufacturing industry development in Hebei province,facing the opportunities and challenges,points out the direction of the focus on the development of high-end equipment manufacturing industry in the future.The fourth chapter,the current high-end equipment manufacturing industry in the development of finance and tax policy support and the main problems.Through carding and Hebei province current fiscal and taxation policy in our country,I found that current fiscal policy of fiscal investment scale is small,the input focus is not prominent,finance way is not scientific,the government procurement system binding force is not strong;There are some problems in the current preferential tax policies,such as the unsound preferential tax system to promote the development of high-end equipment manufacturing industry,the low intensity of preferential tax policies,the unscientific preferential tax methods,the absence of existing preferential tax policies and the lack of preferential tax projects for scientific researchers.The fifth chapter,optimize the fiscal and taxation policy recommendations to promote the development of high-end equipment manufacturing industry.On the one hand,from the perspective of fiscal policy,put forward to increase the financial investment to the high-end equipment manufacturing industry,strengthen the performance management,make full use of and play the leverage of fiscal interest discount,and implement positive government procurement policy,"first" buy local high-end equipment product recommendations.On the other hand,from the perspective of tax preferential policies,it is proposed to establish and improve the tax preferential policy system for high-end equipment manufacturing industry,adopt diversified tax preferential methods,increase the intensity of tax preferential policies,stimulate enterprises’ independent research and development,strengthen industry-university-research cooperation,strengthen departmental cooperation,and fully implement the tax preferential policies.