Coordinating the application of strategy to reshape the competitiveness of enterprises

Coordinating the application of the strategy to reshape the competitiveness of enterprises the article/Yang Zhiyong low cost has been a major advantage of China's manufacturing industry. The sustained and rapid increase of production factor cost and the heavy burden of tax and fee have brought the impact to the manufacturing industry, and the advantages of labor-intensive industries are being gradually lost.　　In the face of the new situation, Chinese enterprises only have to adapt to the situation, the circumstances, competitiveness reengineering, there is a way out. The reform of the tax system has already become a consensus, but the specific reform and the timing of the reform are all a matter to be determined. Tax reform must be based on the integration of various interests of society. Tax reform should be beneficial to the development of enterprises.　　How to activate the advantage and creativity of Chinese enterprises in the tax reform is a problem that must be solved in the process of tax reform. Fundamentally speaking, the enhancement of enterprise competitiveness mainly depends on the internal strength of the enterprise. To cultivate the competitiveness of enterprises, we can no longer rely on the extensive development model, but should turn to the new development model which pays more attention to innovation ability.　　Enterprises to cultivate competitiveness, we should pay attention to the national industrial Policy, focus on the background of market transformation, but also based on the actual enterprise, looking for the most appropriate development model. The development of Chinese enterprises is facing a critical stage of change during the period of important strategic opportunities of enterprises. The important strategic opportunity period of China's economic development is still in. Whether or not we can seize the opportunity depends to a great extent on the success of speeding up the way of economic development. China's export-oriented and investment-driven model of economic development should shift to a more focused consumption-driven approach, but at the same time not neglected exports and investment drivers.　　China's labor supply is at a turning point for Lewis, and the cost advantage of wages is gradually being lost. The market advantage of the development of Chinese enterprises is still. Large population, rapid economic growth, huge consumer market, for all types of enterprises are opportunities. In order to compete for this market, the competition between Chinese and foreign enterprises is bound to be more intense. From the global economic environment, the international financial crisis on China as a whole is a bad thing, but objectively strengthen China's position in the world economic system, but also more prominent in the Chinese market competition intensity.　　Now China's economic development has entered a new stage, the global economic map is also changing. The macroeconomic environment of Chinese enterprises is also highly uncertain. In terms of prices, the developed world is worried about deflation, and the US has adopted a second round of quantitative easing, and probably a third round. Given the dollar's position in the International monetary system, this quantitative easing of economic policy is bound to bring more upward pressure on the renminbi. At the same time, many emerging market economies, including China, face mainly inflationary pressures. Fast-rising prices demand tighter monetary policy, but tighter policies will increase expectations of a stronger renminbi. Macroeconomic policy choices are therefore in a dilemma.　　The uncertain macroeconomic environment determines the uncertainty of fiscal and taxation policies, which correspondingly requires the enterprise to have higher decision-making level. The fiscal and taxation system which hinders the competitiveness reengineering is not conducive to the reengineering of enterprise competitiveness to a certain extent. For local governments, the most important thing is the tax sourceQuestion, the most concern is what industry can bring more financial problems. Although the development of High-tech industry is the fundamental guarantee of future competitiveness, but because it often contains many risks, many local governments will be more energy to encourage the direct creation of financial revenue of the traditional manufacturing industry, all over the country automobile factory is a prominent example.　　This industry development incentive based on fiscal revenue has led to the emergence of the world's leading auto industry in China so far. The result of not encouraging the positive innovation of enterprises is that many enterprises, especially manufacturing enterprises, can only exist as foundry workers, or to imitate advanced products to produce with relatively backward technology. In the advent of the international financial crisis, the end position in the International economic division of Labor is often the most serious victim. The new Enterprise Income Tax law, which began in 2008, although there are provisions for the cost deduction of enterprise research and development expenditure, but because research and development are not necessarily successful, especially the invention of new technologies and the development of new products often take great risks, the policy of encouraging research and development will take some time to play a role In reality, the power of research and development of enterprises is still seriously inadequate.　　It is clear that Chinese companies are rarely the world's leading technology. China has set the 2011 economic policy as a positive fiscal policy and a sound monetary policy, and 2011 was the start of the Twelve-Five-year plan. According to the central proposal for the "Twelve-Five" plan, in the period of "Twelve-Five", the reform of finance and taxation should be made obvious progress; China should speed up the reform of fiscal and taxation system, and actively construct the fiscal and taxation systems conducive to the transformation of the mode of economic development, the financial system, the government budget system, tax system and tax reform and so on. In addition, the tax policy should play a role in cultivating and developing the strategic emerging industries, to promote the High-tech industry to be stronger and bigger; the tax policy should promote the development of circular economy and improve the efficiency of resource output; the tax policy should promote the perfection of the system mechanism of science and technology innovation, strengthen the support of enterprise　　We should increase the government's investment in basic research, and increase the investment in health care. Because of the high uncertainty of the global economic environment, economic policy will change with the economic environment. Under the same policy name, there may be different policy options. The positive fiscal policy and prudent monetary policy chosen by China in the 2011 may also have different methods of operation. The positive overall is expanded, but do not rule out the meaning of austerity. Moderation is meant to be neutral, but nowadays all kinds of monetary policy operations are actually austerity policies.　　China's fiscal reform will also be carried out in such a complex economic environment.　　Five major points to reverse the dilemma the construction of a tax system conducive to enhancing the competitiveness of enterprises needs to consider the international competitiveness of finance and taxation, and to maintain the overall low macro-tax burden, from five aspects of the layout of the focus. Reversing the tax structure with indirect tax as the main body. At present, the tax structure based on indirect tax mainly determines that direct taxes fall mainly on enterprises, which is unfavorable to the development of enterprises. 2009, VAT, excise tax, business tax, tariff and tax (excluding export tax rebate) accounted for 58.78% of total revenue. Many of these taxes are paid directly by the enterprise. Corporate income tax accounted for 19.38% of total revenue. Taking into account other taxes paid by enterprises, the tax directly paid by the enterprises accounted for more than 80% of the total tax revenue, and a large amount of taxes fell directly on the enterprises.　　In order to build up the competitiveness of enterprises, one of the direction of reform is to adjust the structure of tax system, reduce indirect taxes and raise direct taxes. Speeding up the reform of VAT and enlarging the circle. It should be noted that the value-added tax layer transfer is the design intent. In fact, it depends on the market power of the buyer and seller. 2009 China carried out production-oriented value-added tax to the consumption of value-added tax transformation, due to the increase in input tax deduction, the enterprise's tax burden further down. The effect was obvious in 2009, when the tax cut was about 500 billion yuan. However, the current transformation is not complete. VAT input tax can not be deducted in full, not only the real estate input tax can not be deducted, and real estate supporting the use of machine equipment, such as input tax can not be deducted, value-added tax neutral role can not be fully played. In the future, measures should be taken to further enlarge the deduction scope of input tax to reduce the tax burden of enterprises as far as possible. The repeated levy of business tax is a serious constraint on the development of service industry. The key to the next step in VAT reform is to expand the scope of the levy as much as possible and to reduce the tax levy. In order to better complete the expansion of VAT, the existing VAT rate and business tax rate should be further coordinated.　　The basic tax rate should be further lowered to better promote the upgrading of industrial structure and promote the development of the service industry. Clean up all kinds of government fees, reduce the burden of enterprises. Provincial government can determine the government fees and charges system needs to be changed. All kinds of government fees are very unfavorable to the development of enterprises, and the burden of tax and fee is lack of certainty. In the narrow sense of macro-tax, China's tax revenue as a proportion of GDP is not high. However, the burden of enterprises is not only the tax burden, but also the heavy burden of fees. One of the results of the combined effect of fees and levies is that the enterprises operating in strict compliance with tax laws and regulations are difficult to operate. Therefore, clean-up charges must be expedited. The tax legislative power is concentrated in the central. The high concentration of tax power determines that local governments cannot obtain tax revenue through other forms.　　The authority of the local government should be restricted by the more authoritative laws on the fees and charges, so as to reduce the tax burden of the enterprises and promote the enterprises to travel light. Reduce government costs and improve public service efficiency. The change of social security fee is the general trend. From the point of view of collection management, the tax department collects Social Security tax (fee) with economies of scale, and there is no need for a separate department for the same source of income. Considering that the tax is compulsory and the levy is strict after the social security fee is changed, the actual tax burden may exceed the charge, so it is necessary to reduce the burden of the social Security tax. The way is to fully mobilize the government disposable resources, through state-owned assets, state-owned land, state-owned resources to enrich social security funds.Through the adjustment of central and local financial resources, local governments are encouraged to develop new industries and to establish financial support mechanisms for local governments to provide public services.　　The improvement in public services can be expected to mean a decline in the external costs of normal business operations. Establish the government-driven enterprise technology innovation mechanism. Besides the choice of system, the core competitiveness of enterprises includes the ability of technological innovation. Under the condition of market economy, the independent innovation of technology relies mainly on enterprises. To this end, the government can through a series of fiscal and taxation policies to build a government-driven enterprise technology innovation mechanism to encourage enterprises to innovate independently. This kind of encouragement should be competitive for each enterprise, and ensure the most efficient use of the financial funds. The Chinese government has identified strategic emerging industries as targets for future development. The real development of strategic industries depends on whether Chinese enterprises can maintain technological advantages in these industries.　　Therefore, there is a need for fiscal and taxation policies that are compatible with strategic emerging industries. (author of the Institute of Finance and Finance, Chinese Academy of Sciences, doctoral tutor)