| Manufacturing industry is the foundation of a country’s industry,and it is also the key to enhance a country’s comprehensive national strength.After nearly 40 years of reforming and opening up,the level of China’s manufacturing industry has been greatly improved.In terms of total output,China’s manufacturing industry has ranked the first in the world since 2010,but in terms of quality,there are still some problems in China’s manufacturing industry,such as insufficient independent innovation ability,low efficiency of resource utilization,unreasonable industrial structure and low degree of informatization.Therefore,the state has put forward the strategy of "Made in China 2025",and clearly put forward the need to increase financial and taxation policy support,use tax leverage,implement tax policies conducive to the transformation and upgrading of manufacturing industry,effectively reduce the burden of manufacturing enterprises,create a good policy environment for the development of manufacturing industry,and promote technological innovation,transformation and upgrading of manufacturing industry and structural layout adjustment.Therefore,on the basis of theoretical analysis,this paper makes an analysis and empirical analysis of the current situation of tax burden and output value of manufacturing enterprises in China,from four perspectives of manufacturing industry as a whole,different types,different energy consumption levels and different technological levels.Firstly,the data of tax burden and output value of manufacturing enterprises in China from 2013 to 2017 are compared and analyzed from two aspects of relative quantity and annual change trend.It is found that the overall tax burden of manufacturing industry is higher and the growth rate of output value is lower among the six major economic sectors in China.There are great differences in tax burden and output value among different types of manufacturing industry,and the annual changes are different.The tax burden rate of high-energy-consuming manufacturing industry increases year by year,while the growth rate of output value slows down;the tax burden rate of non-high-energy-consuming manufacturing industry decreases year by year,and the growth rate of output value accelerates.The tax burden rate of high-tech manufacturing industry decreases year by year,and the output value increases.The tax burden rate of non-high-tech manufacturing industry increases year by year,and the output value changes in V shape.Secondly,through the panel data model of 1514 listed companies,the relationship between enterprise tax burden and enterprise output value is empirically analyzed.The results show that: on the whole,tax burden has a restraining effect on value increase;there are differences in restraining effect between different types of manufacturing tax burden on value;there are differences in restraining effect of tax burden on high-energy consumption and non-high-consumption manufacturing output value;and there are differences in restraining effect of tax burden on high-energy consumption and non-highconsumption manufacturing.Negative effects on the output value of high-tech and non-hightech manufacturing industries are different.Then,according to the current situation analysis and empirical analysis results,the paper summarizes the tax problems faced by the development of manufacturing industry in China.First,the overall tax burden of manufacturing industry is heavy;second,the tax burden difference between different types of manufacturing enterprises is unreasonable;third,the tax leverage of reducing energy consumption is not obvious.Finally,the relevant policy recommendations are put forward.Firstly,reduce the overall tax burden of China’s manufacturing industry;secondly,according to the strategic objectives of Made-inChina 2025,formulate tax preferential policies conducive to the development of ten key manufacturing areas;thirdly,implement weighted preferential tax rates according to the level of enterprise technology and energy consumption. |
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