湖南省4 * 4现代产业体系的减税政策效果评估——以工程机械制造行业为例

Evaluation on the Effect of Tax Reduction Policy of 4 * 4 Modern Industrial System in Hunan Province—Taking Construction Machinery Manufacturing Industry as an Example

摘要: 2016~2023年我国出台了一系列企业减税政策，本文以湖南省工程机械制造行业85家规模以上企业及重点税源企业为样本，基于企业的财务数据对2016~2023年减税效果进行评估。结果显示，总体税负逐年下降，有效降低了企业的实际税负，2019和2022年的减税效果比2017年和2018年显著，湖南省规模以上制造业营收规模与利润总额双增长，但营业税金及附加维持原水平，由此可以得出制造业中工程机械行业所得税负担高于制造业产业整体负担，企业研发费用加计扣除比例提升，使工程机械行业税费负担率降幅明显。本文对政策效果进行综合分析后，提出了进一步优化方向，借助政策红利“税负优化”驱动湖南省工程机械行业数字化转型，通过“一返双稳一升”凸显减税政策“精准滴灌”效应，增强行业抗风险能力，完善政策组合及评估体系，研发费用加计扣除等政策的“激励传导效应”也不容忽视。

Abstract: China issued a series of tax reduction policies for enterprises from 2016 to 2023. This paper takes 85 Enterprises above Designated Size and key tax source enterprises in the construction machinery manufacturing industry in Hunan Province as samples, and evaluates the tax reduction effect from 2016 to 2023 based on the financial data of enterprises. The results show that the overall tax burden has decreased year by year, effectively reducing the actual tax burden of enterprises. The tax reduction effect in 2019 and 2022 is more significant than that in 2017 and 2018. The revenue scale and total profit of manufacturing above Designated Size in Hunan Province have increased, but the business tax and surcharges have maintained the original level. From this, it can be concluded that the income tax burden of the construction machinery industry in the manufacturing industry is higher than the overall burden of the manufacturing industry, and the proportion of enterprise R&D expenses plus deduction has increased, which has significantly reduced the tax burden rate of the construction machinery industry. After a comprehensive analysis of the policy effect, this paper puts forward the direction of further optimization. The digital transformation of Hunan Construction machinery industry is driven by the “tax burden optimization” of the policy dividend. The “precision drip irrigation” effect of the tax reduction policy is highlighted through “one return, two stabilities and one rise”, which enhances the industry’s ability to resist risks, improves the policy portfolio and evaluation system, and the “incentive transmission effect” of policies such as R&D expenses plus deduction can not be ignored.