Research On Fiscal And Tax Incentive Policies Of Manufacturing Transformation And Upgrading In Heilongjiang Province

Fiscal and taxation policies are an important tool to stimulate the transformation and upgrading of Heilongjiang's manufacturing industries.Heilongjiang Province's fiscal and taxation policies to stimulate the transformation and upgrading of manufacturing industries are not only the inherent needs of socialist economic development with Chinese characteristics in the new era,but also the economic reversal of Heilongjiang Province and the revitalization of manufacturing Important means of industry.Since the escalation of Sino-US trade frictions and the impact of the COVID-19,the form of international trade has become more severe,while domestic manufacturing is in a corresponding environment of tax reduction and economic system reform.In this context,Heilongjiang Province has introduced a series of fiscal and tax incentive policies,and the incentive effect of fiscal and tax policies on the transformation and upgrading of manufacturing is not direct,but indirectly through the incentive path.Explore the incentive effects of fiscal and taxation policies on the transformation and upgrading of Heilongjiang's manufacturing industry from three aspects of technological innovation,foreign trade export and talent cultivation,and study the environmental regulation of green fiscal and taxation on manufacturing industry.Based on the research,put forward practical and practical The fiscal and taxation policies that drive the transformation and upgrading of Heilongjiang's manufacturing industry are a useful supplement to the research on fiscal and taxation theory and industrial upgrading,and also have certain theoretical and practical significance for the further reform of fiscal and taxation system and industrial transformation and upgrading in Heilongjiang Province.In view of this,starting from the path dependence theory,endogenous growth theory,incentive regulation theory,and tax expenditure theory of manufacturing transformation and upgrading,the related concepts of manufacturing transformation and upgrading are defined,and fiscal and tax policies are used to drive manufacturing through incentive paths.The mechanism of industrial transformation and upgrading,analyzes the current situation of the transformation and upgrading of Heilongjiang's manufacturing industry and the current fiscal and taxation policies,and focuses on discussing the fiscal and taxation policies that drive the transformation and upgrading of Heilongjiang's manufacturing industry through three incentive paths: technological innovation,foreign trade export and talent cultivation.Problems and causes,it was found that the fiscal and tax incentive policies of Heilongjiang Province did not have the expected effects on manufacturing R&D incentives,weak incentives for foreign trade exports,lack of incentive policies for high-end talents,and insufficient regulations on energy and the environment.The super-efficiency DEA window model was used to examine the green total factor productivity of the manufacturing industry in Heilongjiang Province,which was used as an evaluation index for the transformation and upgrading of the manufacturing industry in Heilongjiang Province.The study found that the level of manufacturing transformation and upgrading in Heilongjiang Province varies widely between industries and regions.Combined with the simultaneous equation model to test the incentive effects of fiscal and tax policies on the transformation and upgrading of Heilongjiang's manufacturing industry through the above three incentive paths,the study found that technological innovation,foreign trade export and talent cultivation are all conducive to promoting the transformation and upgrading of Heilongjiang's manufacturing industry.The incentive effects of these three intermediary paths are notable and require macro-control by the Heilongjiang Provincial Government.Based on empirical research,referring to the fiscal and taxation policies of the United States,Germany,Japan,South Korea and other typical countries and Guangdong,Zhejiang,Liaoning and other domestic regions on the transformation and upgrading of manufacturing,it is proposed that Heilongjiang Province should improve the integration and improvement of manufacturing and emerging industries.Related fiscal and taxation policies such as large foreign trade exports,incentives for attracting and cultivating high-end talents,and measures to strengthen environmental regulation of green fiscal and taxation on the manufacturing industry.