Research On Preferential Tax Policies To Promote The Research And Development Of Intelligent Manufacturing Enterprises In My Country

In the context of China's manufacturing industry's severe challenges,the deep integration of a new generation of information technology and the breakthrough development of the manufacturing industry itself is triggering changes in the production method,industrial form,business model and economic growth points.The Chinese government timely put forward the "Made in China 2025" strategy,emphasizing that intelligent manufacturing(IM)should be the main attack direction,indicating the path and direction for the transformation of China's manufacturing industry to lean management with "quality improvement,cost reduction,and efficiency increase" as the basic requirements.The development of IM is inseparable from the research and development(R&D)and innovation activities of IM enterprises.The R&D and innovation of IM enterprises need the support of tax incentives.In this context,it is of great significance to do research on the tax incentives that promote the research and development of intelligent manufacturing enterprises in China.Based on the data of China's A-share listed manufacturing companies from 2013 to 2018,this paper uses the dynamic panel model to conduct an empirical study on the impact of tax incentives on China's intelligent manufacturing enterprises' R&D investment.The empirical research results show that the impact of China's tax incentives on R&D investment of IM enterprises in China is significant,but the impact of tax incentives on intelligent manufacturing enterprises and non-intelligent manufacturing enterprises is not significantly different.Based on the empirical research results of this article and the review of the existing preferential tax policies,this article believes that the existing preferential tax policies to promote research and development of intelligent manufacturing enterprises in China are scattershot.Therefore,based on the experience of the United States and Japan,in order to promote the research and development of China's intelligent manufacturing enterprises,this article proposes the following five aspects,including helping intelligent manufacturing enterprises to fully enjoy the existing corporate income tax benefits,improving existing corporate income tax benefits,and increasing corporate income taxes incentive 's focalization,improving personal income tax incentive's focalization,and improving other tax and fee preferential policies and arrangements.The research in this article focuses on the overall situation of IM enterprises,covering nationwide and all tax incentives policies,and hopes to form a strong supplement to the research of IM enterprises' tax incentives policies.I also hope that through the reasonable guidance of more targeted tax incentives,IM enterprises will be encouraged to increase their R&D investment,and intelligent manufacturing level of manufacturing enterprises will be promoted of the whole society through IM's demonstration effects,and transition in China's manufacturing industry from “manufacturing” to "intelligent manufacturing" will be realized.We will complete the transforming from a manufacturer of quantity to one of quality finally.