随着我国经济发展进入新常态,以及国外制造业回归,降低实体经济成本,推动企业转型升级已成为实现我国经济提质增效和提升国家核心竞争力的必然要求。近年来,从中央到地方都把降成本作为推进供给侧结构性改革的重要任务,密集出台了全面推进营改增试点、取消行政事业性收费、降低社会保险缴纳费率等多项政策措施,对减轻企业负担、推动企业转型升级发挥了积 With China’s economic development entering a new normal, as well as the return of manufacturing industries abroad, reducing the real economic costs and promoting the transformation and upgrading of enterprises, it has become an inevitable requirement for China to achieve economic efficiency and efficiency and enhance its core competitiveness. In recent years, reducing costs from the central government to local governments has taken the important task of advancing supply-side structural reform and intensively promulgated many policies and measures such as comprehensively pushing forward the reform of camps, canceling administrative fees and reducing the social insurance contribution rates, To reduce the burden on enterprises and promote transformation and upgrading of enterprises played a product