财税与公共管理学院知识库

   党的二十大报告指出，高质量发展是全面建设社会主义现代化国家的首要任务，是中国式现代化的本质要求，而制造业作为高质量发展的内生动力之一，是现代化经济体系的基础。然而，我国制造业与全球顶尖水平存在一定差距。到2035年，我国制造业要实现整体提质增效，需全方位、多层次、多领域相互作用，共同促进。

   根据中国经济发展的现状，国内众多学者多次提到以税收来实现制造业高质量发展，因此，税收政策的制定要以促进制造业高质量发展为目标，优化税制结构对促进我国制造业高质量发展具有重要理论意义，提高直接税比重有利于完善税收理论体系。因此，本文利用2008-2020年省级面板数据，按照新发展理念的目标构建制造业高质量发展综合指标，并从税收领域考察税制结构对制造业高质量发展的影响，同时分指标、分税种、分区域检验其对制造业的影响效应。基于实证检验，得出结果：一方面，基准回归结果显示，适当提高直接税比重和降低间接税比重都能够显著促进制造业高质量水平的提升，另一方面，分指标回归表明，税制结构对制造业高质量发展五个一级指标影响都较为显著；分税种回归结果显示，提高企业所得与个人所得税比重、降低增值税与消费税的比重均能促进制造业高质量发展。因此，政府应完善税收制度，优化税制结构，适当提高直接税比重；注重结构性减税，使税系结构与税种结构形成有机搭配，深化增值税、消费税改革；针对制造业企业出台针对性税收优惠政策，促进制造业产业结构升级。

The report of the 20th National Congress of the Communist Party of China points out that high-quality development is the primary task of building a modern socialist country in an all-round way, and is the essential requirement of Chinese-style modernization. Manufacturing industry, as one of the inner driving forces of high-quality development, is the foundation of modern economic system. However, there is a certain gap between Chinese manufacturing industry and the world's top level. To improve the overall quality and efficiency of China's manufacturing industry by 2035, it requires all-dimensional, multi-tiered and multi-sectoral interaction.

According to the current situation of China's economic development, many domestic scholars have repeatedly mentioned that tax revenue is used to achieve high-quality development of manufacturing industry. Therefore, the formulation of tax policies should aim at promoting high-quality development of manufacturing industry. Optimizing the structure of tax system has important theoretical significance for promoting high-quality development of manufacturing industry in China. Therefore, based on the provincial panel data from 2008 to 2020, this paper constructs a comprehensive index of high-quality development of the manufacturing industry according to the goal of the new development concept, examines the impact of the tax structure on high-quality development of the manufacturing industry from the field of taxation, and tests its impact on the manufacturing industry by index, tax category and region. Based on the empirical test, the results are as follows: on the one hand, the benchmark regression results show that properly increasing the proportion of direct tax and reducing the proportion of indirect tax can significantly promote the improvement of the high quality level of manufacturing industry; on the other hand, the sub-index regression shows that the tax structure has a significant impact on the five first-level indicators of the high quality development of manufacturing industry; According to the regression results of tax classification, increasing the proportion of enterprise income tax and individual income tax and reducing the proportion of VAT and consumption tax can promote the high-quality development of manufacturing industry. Therefore, the government should improve the tax system, optimize the tax structure, appropriately increase the proportion of direct tax; We will focus on structural tax reductions, make the structure of the tax system more compatible with the structure of tax categories, and deepen the reform of value-added tax and consumption tax. We will introduce targeted preferential tax policies for manufacturing enterprises to upgrade the industrial structure of the manufacturing sector.