ALUE-ADDED TAX,Service Of Manufacturing Industry And Transformation And Upgrading Of Manufacturing Industry

As a pillar industry of China's economic development,the development of manufacturing industry is related to the high-quality growth of China's economy and the normal operation of China's economy.After the reform and opening-up,China's manufacturing industry has developed rapidly and its scale has been expanding continuously,laying the foundation of China's manufacturing power.However,with the development of the economy and the improvement of the national material conditions,the demand for products is also constantly changing.The traditional manufacturing products can not meet the market requirements,which requires manufacturing enterprises to actively seek the path of transformation and upgrading,move up the production value chain.Before the business tax was changed to value-added tax(hereinafter referred to as "business tax changed to increase"),the business tax paid for the purchase of service products could not be deducted in the value-added tax chain,and repeated taxation not only increased the tax burden of enterprises,it also increases the tax-paying cost of the enterprises,and at the same time,it is unfavorable to the business relationship between the manufacturing industry and the upstream and downstream service enterprises.In 2012,China began a pilot program of "business-to-growth",and in 2016,the "business-to-growth" reform was fully rolled out.Although the direct benefit of the reform is the business tax tertiary sector of the economy,as a tertiary sector of the economy upstream enterprise,the "business-to-increase" reform has also removed obstacles for the transformation and upgrading of the manufacturing industry,eliminated double taxation and reduced the tax burden of enterprises,thus providing impetus for its transformation.In addition,due to the differences in the production scale and management status of the manufacturing industry,the paths of its transformation and upgrading vary greatly,but according to the analysis of the theory of the industrialization stage,the service-oriented manufacturing industry is an important path for the transformation and upgrading of the manufacturing industry,at present,China's service sector accounts for more than 50% of GDP,and the integration of the service sector with other industries has also become a trend.service-oriented manufacturing not only conforms to the current international and domestic trends,it is also an important way for manufacturing enterprises to improve their product competitiveness and maintain their long-term and stable development.This paper first introduces the background significance,literature review at home and abroad,research contents and research framework of the paper,and then expounds the concepts of manufacturing service and manufacturing transformation and upgrading,secondly,the paper analyzes the factors that affect the transformation and upgrading of the manufacturing industry and the path of the transformation and upgrading of the manufacturing industry,on the basis of theoretical analysis,including the overall effect of the transformation and upgrading of the manufacturing industry and the intermediary effect of the service-oriented manufacturing industry,using the data of listed companies in manufacturing industry from 2010 to 2018,this paper examines whether "business-to-growth" has a significant impact on the transformation and upgrading of manufacturing industry,and the service-oriented manufacturing industry is an important path for the transformation and upgrading of manufacturing industry,this paper also measures the service level of the manufacturing industry with the revised value,and tests the intermediary effect of the Manufacturing Industry Service by the intermediary effect model.Through Theoretical Analysis and empirical analysis,the following conclusions are drawn:(1)"business-to-increase" has effectively promoted the transformation and upgrading of the manufacturing industry,such as the transformation of the enterprise management model,the improvement of the mode of production and the expansion and transformation of the business scope;(2)the effect of "business-to-increase" on the service-oriented manufacturing industry is not significant,and the effect of reform on the transformation and upgrading of manufacturing industry does not have the intermediary effect of the service-oriented manufacturing industry,which is different from the conclusion of theoretical research,however,with the disappearance of China's demographic dividend and the rising price of resources,the price advantage of low production cost of China's manufacturing industry is no longer,extending the industrial chain and increasing the added value of products are the important paths for the transformation and upgrading of the manufacturing industry.Based on this,the paper puts forward relevant suggestions for the direction of the government's further tax reform,continuing to improve the value-added tax system,reducing tax rates,increasing tax preferences,promoting the service of manufacturing industry,improving supporting facilities,and speeding up the legislation of value-added tax,strengthening the propaganda of tax policy and guiding the transformation and upgrading of enterprises.