Sitting in the Great Hall of the People again to listen to the government work report, National People's Congress representative Zhou Yingfeng paid special attention to the content related to technological innovation and the development of advanced manufacturing.

This representative of front-line industrial workers is a CNC lathe special technician of Guangxi Liugong Machinery Co., Ltd.

The "implementation of manufacturing technology transformation and upgrading projects" and "promoting the high-end, intelligent, and green transformation of traditional industries" mentioned in the report are closely related to his work.

　　In 2022, the state will increase the pre-tax super deduction ratio for technology-based small and medium-sized enterprises from 75% to 100%, and increase the fourth quarter super deduction ratio for other enterprises from 75% to 100%.

In March 2023, Zhou Yingfeng suggested that the policy of 100% pre-tax super deduction for R&D expenses should continue to be implemented, or it could be directly clarified that the super deduction ratio for R&D for all enterprises should be uniformly increased to 100% from January 1, 2023.

　　"After I submitted my suggestions, I found that more than one representative wanted the policy to be extended, and the duty performance platform showed that there were several similar suggestions." Zhou Yingfeng said that since the country will increase the super deduction ratio of R&D expenses for manufacturing companies from 75% to 100% in 2021 .

The policy of super deduction of R&D expenses will directly reduce the taxable income of enterprises, even to a negative number, and continue to enjoy dividends in subsequent years. "This will effectively increase the willingness of enterprises to research and develop, and continue to enhance their willingness to innovate." He listed Liuzhou, Guangxi in his suggestions According to city data, the number of enterprises with R&D investment in the city in 2021 is 1,324, a year-on-year increase of 73.1% (the enterprise settlement has not yet been completed).

The amount of R&D investment in 2021 will reach 7.993 billion yuan, a year-on-year increase of 90.7%.

　　Soon, this timely suggestion was responded to, hosted by the State Administration of Taxation and co-organized by the Ministry of Finance.

On March 24, 2023, the State Council Executive Meeting decided to increase the pre-tax super deduction ratio of R&D expenses for enterprises in eligible industries from 75% to 100% as an institutional arrangement for long-term implementation.

　　"Not setting a time limit is to stabilize the expectations of enterprises and give them real peace of mind. All qualified enterprises can apply the policy equally, which will be more conducive to promoting the precise implementation of the policy." The Corporate Income Tax Division of the Income Tax Department of the State Administration of Taxation Deputy Director Zhou Meifeng remembers that as soon as the news came out that the State Council executive meeting had adopted the policy, she and her colleagues began cooperating with relevant departments to draft operational documents and policy operation guidelines.

She said that policies that encourage scientific and technological innovation are often very popular. “In order to implement good policies to the letter, it is even more necessary to write down the operation instructions in a realistic and detailed manner.”

　　Data from the State Administration of Taxation show that judging from the 2023 corporate income tax prepayment declaration, companies have enjoyed a cumulative super deduction of RMB 1.85 trillion for R&D expenses, a year-on-year increase of 13.6%, of which manufacturing companies have enjoyed a super deduction of RMB 1.1 trillion. , accounting for nearly 60%.

Big tax data also shows that the profit margin of companies that enjoy the preferential policy of super deduction of R&D expenses is 7.4%, which is higher than the average level of all companies.

　　This year's government work report also mentioned "relying on innovation to lead industrial upgrading" when summarizing the work of the past year. This includes the introduction of measures to stabilize the operation of the industrial economy and support advanced manufacturing, increase the super deduction ratio of R&D expenses for enterprises in key industries, and promote key industries. The industrial chain has developed with high quality, and the profits of industrial enterprises have turned from falling to rising.

　　In fact, including the continuous increase in the super deduction ratio of R&D expenses, tax red envelopes in recent years are being used through "refunds", "reductions" and "delays" to get the machines moving and stimulate the innovation vitality of workers, technicians, and R&D personnel. surge.

The government work report shows that new tax incentives for 2023 will exceed 2.2 trillion yuan.

　　The optimization and extension of various tax policies also mark the path that my country's enterprises have taken through innovation.

Zhou Meifeng noticed that as technological innovation became a national strategy in 2012, tax incentives gradually favored technological enterprises and innovation sectors.

Taking the change in the super deduction policy for R&D expenses as an example, she said that in 2015, the country significantly relaxed the scope of preferential R&D activities and R&D expenses.

Data from the National Bureau of Statistics show that this year, my country's total R&D investment was 1.4 trillion yuan, an increase of 38.1% over 2012, and an average annual growth of 11.4%. Based on exchange rate conversion, my country's R&D expenditure exceeded that of Germany in 2010. In 2013, it surpassed Japan and became the second largest country in the world in terms of R&D investment after the United States.

　　To this day, Zhou Yingfeng, who has been in the workshop for almost 14 years, is still pursuing innovation.

He is not only a front-line worker, but also a process technician and has his own innovative studio.

In 2023, the team's piston rod intelligent production line project was successfully put into production.

"This marks another critical step in the transformation and upgrading of Liugong's core components to intelligent automated manufacturing."

　　During this year’s National Two Sessions, Zhou Yingfeng continued to pay attention to the talent training issue in advanced manufacturing.

He told reporters from China Youth Daily and China Youth Daily that last year, he visited some companies in Shanghai, Hunan and other places and found that with the implementation of projects such as production line upgrades, the problem of shortage of comprehensive talents has gradually been exposed. It cannot keep up with the development of automated production lines."

　　Zhou Yingfeng explained that although there are robots doing "heavy work" on the automated production line, if a new product is added, at least four types of talents are needed to debug the new product, namely process technicians, automation equipment debugging personnel, processing equipment operators, and production personnel. Managers, “If we cultivate comprehensive talents with multi-module knowledge and skills, maybe one person can handle it.”

　　China Youth Daily·China Youth Daily reporter Zhu Caiyun Source: China Youth Daily