Research On Tax Policy Optimization Of Manufacturing Industry Transformation And Upgrading

With the development of economy,the global economy has entered the stage of integration in recent years,and every industry is adapting to the rapid development of economic market by seeking its own changes.But in this,each country's real economy development breakthrough point will focus on the manufacturing industry.At the 19 th National Congress of our country,it has been put forward that our economy has gradually developed from the state of high-speed growth to high-quality,and the economic institutions are in the stage of transformation and change.Only by promoting economic structural optimization is the key to long-term growth momentum.Manufacturing industry has become the main pillar of China's economy,with the concept of energy protection,manufacturing market competition is becoming more and more serious.In order to realize the effective upgrading and transformation of manufacturing industry,the major enterprises should also rely on the preferential tax policies issued by the government,and allocate the resources reasonably through macro-control.Therefore,the transformation and upgrading of manufacturing industry must be assisted by preferential tax policies to ensure the efficiency and quality of manufacturing transformation and upgrading.First of all,this paper mainly expounds the background of the research and the significance of the research,fully introduces the current market situation before the beginning of the project,and analyzes the current research situation at home and abroad,fully understands the development situation of manufacturing industry in the world,and the preferential details of the tax policy for industry in different countries,which is helpful to the writing of the later article.Secondly,the related concepts of manufacturing industry are analyzed and expounded,and the division of industry is analyzed in detail.Thirdly,the paper expounds the manufacturing transformation and upgrading and the adjustment of tax policy,as well as the international experience and enlightenment,through the analysis of the influence of the tax preferential policies of the three countries of the United States,Japan and South Korea on their own manufacturing industry,and obtains valuable experience from it.Fourthly,the paper analyzes the problems and reasons of the implementation of the preferential tax policy in the transformation and upgrading of the manufacturing industry in luoyang city,and finds that the lack of preferential tax policy in the transformation and upgrading of the manufacturing industry in luoyang city,including cross-border integration,merger andreorganization,scientific and technological innovation,and fixed assets investment in the transformation and upgrading,mainly analyzes and expounds the causes of such problems through the three levels of system,law and management,which provides a reference for the following suggestions.Fifth,through the detailed analysis of the previous chapters,the paper summarizes the proposal of optimizing the tax policy of manufacturing transformation and upgrading in luoyang city,and suggests perfecting the tax policy of cross-border integration,the tax policy of merger and acquisition and reorganization,the tax policy of innovation research and development and fixed assets investment,so as to stimulate the efficiency of manufacturing enterprises to accelerate the transformation and upgrading from many aspects.