【People's Livelihood Observation】
Since the beginning of this year, in the face of the complex and changeable domestic and foreign environment, my country has achieved further results in the overall planning of epidemic prevention and control and economic and social development. The industrial economy has continued to recover, structural optimization, kinetic energy conversion and quality improvement have been steadily advanced, and the overall development resilience has continued appear.
Taxation has played a vital role in helping the smooth operation of the industrial economy.
This year, my country has actively implemented macroeconomic policy cross-cycle adjustments, and introduced a series of tax and fee reduction policies and measures to reduce the burden on enterprises. For example, the implementation of phased tax deferral measures for manufacturing small, medium and micro enterprises, and full monthly refunds to advanced manufacturing enterprises Incremental value-added tax is reserved for tax credits, and tax measures such as "reduction, rebate, and deferment" have been implemented for coal power and heating enterprises, etc., focusing on focusing and implementing precise policies, using real money to relieve difficulties for enterprises, and boosting the confidence of market entities , Is conducive to firmly grasp the initiative of economic development.
Starting from the promotion of high-quality economic development, my country focuses on adhering to innovation-driven development, comprehensively shaping new development advantages, cleverly using tax leverage to stimulate industrial economic vitality, focusing on consolidating and consolidating the results of large-scale tax and fee reductions in the early stage, and actively increasing The macroeconomic policy has been adjusted across cycles, and a series of new tax and fee reduction measures have been introduced.
According to data released by the Ministry of Industry and Information Technology, in the first three quarters, the added value of my country's high-tech manufacturing industry increased by 20.1% year-on-year, and the two-year average growth rate was 12.8%. The growth rate continued to be faster than that of the overall industry.
At the same time, industrial transformation and upgrading have been accelerating, new kinetic energy has been developing rapidly, and the development of new energy vehicles, industrial robots, and medical equipment has maintained a good momentum.
Behind the continuous stimulation of the potential for innovation and creativity, various macro-policies cannot be separated from the precise force, including taxation policies, such as R&D expenses plus deduction policies follow the law of technological innovation, and grasp the internal logic between taxation policies and high-quality development Relationship, has a strong vitality.
This policy is not only an aspect and a link of the tax policy system, but also captures the overall situation, is based on reality, and encourages innovation. Its implementation creates a good tax environment that encourages innovation and is conducive to optimizing the soil for scientific and technological innovation. , To promote high-quality economic development.
The current policy effects have exceeded expectations, and thereafter will be more powerful and prominent in the medium and long term.
In the face of the new situation and new situation in the operation of the industrial economy, the Party Central Committee and the State Council have pinpointed the focus of policy efforts, especially focusing on industries where the people have a higher voice.
Since the beginning of this year, energy prices in the international market have risen sharply, and domestic power and coal supply and demand have continued to be tight, which has caused a certain impact on the normal production and operation of enterprises and the stability of the industrial chain supply chain.
In order to cooperate with the work related to guaranteeing energy and power supply this winter and next spring, in accordance with the deployment of the Party Central Committee and the State Council, the State Administration of Taxation issued a notice to actively implement the "reduction, rebate and delay" tax measures to support coal power and heat supply companies in alleviating difficulties. , To ensure that the preferential tax policies for coal power and heating companies should be enjoyed, the value-added tax rebate should be refunded, and the tax relief of eligible difficulties should be slowed down, and the tax burden of coal power and heating companies should be effectively reduced.
As of November 4, the country has handled a total of 15.07 billion yuan in tax reduction, refund, and deferment for coal-fired power and heating companies, which has effectively alleviated the financial pressure and production and operation difficulties of coal-fired power and heating companies, and better leveraged tax revenue in the country The fundamental, pillar and guarantee role in governance.
At present, the structural transformation of my country's industrial economy is still advancing steadily, which puts forward new requirements on taxation policies.
We must adhere to source governance, systematic governance, and precise policy implementation, comprehensively coordinate short-term and medium- and long-term goals, maintain policy determination, accurately and effectively break through bottlenecks and blocking points in industrial economic operation, and focus on the combination of counter-cyclical adjustment and cross-cyclical design to ensure The industrial economy operates within a reasonable range.
At the same time, focus on improving the modern tax system, insist on promoting the optimization of the tax system structure, build high-quality development motivation and capabilities, fully activate the initiative and creativity of market players, give full play to the talent and system dividends, and use the perfect system to guide the element resources to major strategies Gathering with key task areas.
The high-quality and stable operation of the industrial economy is still closely dependent on the high-level socialist market economic system. Taxation policies must encourage market entities to make full use of various policies and measures, and taxation and management reforms must be more conducive to reducing institutional transaction costs. Promote digital industrialization and industrial digitization, continue to open up new space for market resource allocation, actively promote the extension of the industrial chain, and fully stimulate market vitality.
(Author: Jiang Zhen, Associate Researcher of the Institute of Financial Strategy, Chinese Academy of Social Sciences)