摘要
税收是经济运行的结果。通过对湖南税收数据的比对分析,湖南制造业发展存在发展速度不稳定、部分优势行业税收降幅明显、重大税源行业和重点税源企业对外依存度高、企业盈利能力偏弱等发展短板。加快推进湖南制造业高质量发展,应找准重大税源行业发力点,着重“稳大培优”;找准招商引资着力点,推进湖南制造业固链强链补链延链;找准企业降本增效切入点,提升湖南制造业企业盈利水平和税收贡献;找准财源建设突破点,发挥制造业税收聚集效应。
Taxation is the result of economic operation.Through the comparative analysis of Hunan’s tax data,the development of Hunan’s manufacturing industry has shortcomings such as unstable development speed,obvious decline in tax revenue of some advantageous industries,high external dependence for major tax source industries and key tax source enterprises,and weak corporate profitability.To speed up the high-quality development of Hunan’s manufacturing industry,we should identify the points of application of force of major tax source industries to focus on“stabilizing large enterprises and cultivating excellent enterprises”,the acting points of investment promotion to stable,strengthen,supplement and extend the industry chain,the entry points for enterprises to reduce costs and increase efficiency,thus improving profitability and tax contribution,and the breakthrough points of the construction of tax source to give a full play to the tax aggregation effect of the manufacturing industry.
作者
梁译心
谢芬芳
LIANG Yixin;XIE Fenfang
出处
《税务研究》
CSSCI
北大核心
2022年第8期110-113,共4页
关键词
制造业
税源结构
产业链
税费负担
Manufacturing Industry
Tax Source
Industry Chain
Tax Burden
