Abstract In order to comprehensively guarantee the realization of the objectives and tasks of the "Guiding Opinions", combined with the existing related policies such as China Manufacturing 2025, "Internet +" and "Double Creation", the "Guiding Opinions" put forward a strong pertinence,...
In order to comprehensively guarantee the realization of the objectives and tasks of the "Guiding Opinions", combined with the existing relevant policies such as China Manufacturing 2025, "Internet +", "Double Creation", the "Guiding Opinions" put forward a strong pertinence, effectiveness and operability. The policy measures focus on strengthening guidance and guarantees in the reform of state-owned enterprises, finance and taxation, and land use. The first is in the reform of state-owned enterprises. Promote the “double innovation†of large-scale manufacturing enterprises, focusing on mechanism innovation, the difficulty in mechanism innovation, and the breakthrough point in mechanism innovation. Encourage central enterprises to set up innovative investment funds, guide local industrial investment funds and social capital, support the construction of “double-created†platforms for large enterprises, innovative creative incubation, transformation of scientific and technological achievements, and cultivation of emerging industries.
The second is in terms of tax policy. In conjunction with the reform of the reform of the camp, the manufacturing enterprises will be supported on the basis of the Internet or jointly with the Internet companies to carry out new business and implement the VAT policy applicable to the new business. Most of the existing Internet companies implement a 6% VAT rate. If the platform built by the manufacturing enterprise can be independently accounted for and becomes an independent taxpayer, it should be supported by a preferential VAT rate. In order to further accelerate the implementation of the reform of the reform of the camp, it is necessary to promote and improve the relevant tax implementation rules for manufacturing enterprises to carry out new business, and mobilize the enthusiasm of manufacturing enterprises to carry out new business.
Among them, the new business of manufacturing and Internet integration mainly includes Internet-based information sharing, quality control, product traceability, remote operation and maintenance services provided by manufacturing enterprises for the whole life cycle of products, and information technology consulting services derived from the application of Internet. Information system integration services, data processing and operations services, cloud services, information security and other information technology services, as well as various types of platform-based services generated during the application of the Internet.
The third is in terms of fiscal policy. Give full play to the guidance and driving role of the existing special funds, increase investment in key links and key areas of manufacturing and Internet integration, and focus on supporting the intelligent transformation of equipment and the demonstration and operation of the “double-created†platform for manufacturing enterprises. Give full play to the existing special funds and funds such as industrial transformation and upgrading funds, national integrated circuit industry investment funds, SME development funds, emerging industry venture capital, etc., and focus on supporting system solution capacity enhancement and manufacturing “double innovation†public service platform. Construction.
The fourth is in the policy of using land for housing. Apply the industrial land policy to support large-scale manufacturing enterprises to carry out "double-creative" business, and support manufacturing enterprises to use the stock of real estate and land resources to carry out new Internet-based businesses and new formats such as "double innovation".
In addition, the "Guidance Opinions" also proposed policy measures in terms of institutional mechanisms, personnel training, and international cooperation.
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