| Deepening value-added tax reform is the direction of main reform of national fiscal and taxation policy in recent years,which mainly aims not only to perfect the tax system,but also to realize the tax reduction of manufacturing industry and support the development of real economy.Equipment manufacturing industry is not only the typical representative of manufacturing industry,but also the strong traditional advantage industry in Harbin City.Whether the policy of deepening value-added tax reform implemented can play a positive role in encouraging the development of Harbin equipment manufacturing industry and how the tax reduction and support effect of Harbin equipment manufacturing industry are worthy of study,with important practical significance.This paper first briefly introduced the background,purpose and significance of the research,systematically summarized related issues in China and abroad,and analyzed the present situation and tax-related status of Harbin equipment manufacturing industry deeply.On this basis,the data from the 2012 Input-Output Table of 42 Departments in Harbin were used to build the input-output model,and calculated the change of tax burden after deepening value-added tax reform in Harbin equipment manufacturing industry by simulation.The results show that deepening the value-added tax reform has the effect of reducing the tax burden on the equipment manufacturing industry in Harbin,the overall tax burden was reduced by 0.93%.Among them: the biggest change in tax burden was the metal products,machinery and equipment repair industry,the tax burden fell by 1.52%,the smallest change in tax burden was in metal manufacturing,the tax burden fell 0.58%.In order to further analyze the impact of deepening value-added tax reform policy on Harbin equipment manufacturing industry,a model of the relationship between tax revenue and added value of Harbin equipment manufacturing industry was establish,to analyze the data of Harbin City from2004 to 2016,and concluded that the implementation of the deepening value-added tax reform policy can reduce taxes and increase the industrial added value of the equipment manufacturing industry in Harbin at the same time,which can also reduce the value-added tax payable for each additional standard deviation,with the added value of the equipment manufacturing industry increased by 1.492% of standard deviations.Finally,from the perspective of Harbin municipal government,this paper put forward countermeasures and suggestions from two aspects,such as strengthening the implementation of the policy of deepening the value-added tax reform and introducing the supporting policies and measures of deepening the value-added tax reform,to promote the development of equipment manufacturing industry in Harbin after the implementation of the policy of deepening the value-added tax reform. |
