??新華社北京8月16日電(dian)　《中(zhong)(zhong)共中(zhong)(zhong)央關于進(jin)一步(bu)全面(mian)深(shen)化改(gai)革、推進(jin)中(zhong)(zhong)國式(shi)現代化的決定》提(ti)出(chu)：“建立保持制造業合(he)理比(bi)重投入機制，合(he)理降(jiang)低制造業綜(zong)合(he)成本和(he)稅費負擔(dan)。”這是(shi)從(cong)制造業是(shi)立國之(zhi)本、強(qiang)國之(zhi)基的戰略高度，對(dui)推動制造業高質量(liang)發展、夯實實體經(jing)濟根基作出(chu)的重要制度安排。其重要性緊迫性可以從(cong)兩(liang)個方面(mian)理解。

??第一(yi)(yi)，制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)是(shi)實體經(jing)濟(ji)的(de)(de)主(zhu)體，是(shi)一(yi)(yi)個國(guo)(guo)(guo)家實現現代(dai)化(hua)和成(cheng)(cheng)為(wei)經(jing)濟(ji)強國(guo)(guo)(guo)的(de)(de)基(ji)礎(chu)(chu)。保持(chi)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)合(he)理比(bi)(bi)重(zhong)，就是(shi)要將制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)增(zeng)加(jia)值在國(guo)(guo)(guo)內(nei)生產(chan)(chan)(chan)總(zong)值中的(de)(de)占比(bi)(bi)維(wei)持(chi)在一(yi)(yi)個合(he)理區間，為(wei)國(guo)(guo)(guo)民經(jing)濟(ji)持(chi)續(xu)健康發展提供基(ji)礎(chu)(chu)性(xing)(xing)、全方位支撐。保持(chi)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)合(he)理比(bi)(bi)重(zhong)投(tou)(tou)入(ru)(ru)，是(shi)指(zhi)促進(jin)勞動、資本(ben)(ben)(ben)(ben)、土(tu)地、知識(shi)、技術、管理、數據等(deng)要素(su)有(you)效向(xiang)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)聚集，促進(jin)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)保持(chi)合(he)理比(bi)(bi)重(zhong)。制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)綜合(he)成(cheng)(cheng)本(ben)(ben)(ben)(ben)是(shi)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)投(tou)(tou)入(ru)(ru)的(de)(de)總(zong)成(cheng)(cheng)本(ben)(ben)(ben)(ben)，既包(bao)括顯(xian)(xian)性(xing)(xing)成(cheng)(cheng)本(ben)(ben)(ben)(ben)如稅費負擔(dan)、物(wu)流(liu)成(cheng)(cheng)本(ben)(ben)(ben)(ben)、要素(su)成(cheng)(cheng)本(ben)(ben)(ben)(ben)等(deng)，也包(bao)括隱性(xing)(xing)成(cheng)(cheng)本(ben)(ben)(ben)(ben)如法治環(huan)境(jing)、營商環(huan)境(jing)等(deng)。從世界(jie)經(jing)濟(ji)發展史看(kan)，英(ying)國(guo)(guo)(guo)、美國(guo)(guo)(guo)、德國(guo)(guo)(guo)、日本(ben)(ben)(ben)(ben)能夠先后成(cheng)(cheng)為(wei)經(jing)濟(ji)大(da)(da)(da)國(guo)(guo)(guo)強國(guo)(guo)(guo)，無一(yi)(yi)不是(shi)因為(wei)大(da)(da)(da)力(li)發展制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)。進(jin)入(ru)(ru)后工業(ye)(ye)化(hua)階段后，英(ying)國(guo)(guo)(guo)、美國(guo)(guo)(guo)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)在國(guo)(guo)(guo)內(nei)生產(chan)(chan)(chan)總(zong)值中的(de)(de)比(bi)(bi)重(zhong)下降較快，產(chan)(chan)(chan)業(ye)(ye)空心化(hua)問題(ti)凸(tu)顯(xian)(xian)，直到近(jin)年來美國(guo)(guo)(guo)等(deng)開始重(zhong)視解決這一(yi)(yi)問題(ti)，加(jia)大(da)(da)(da)力(li)度吸引制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)回流(liu)本(ben)(ben)(ben)(ben)土(tu)。而德國(guo)(guo)(guo)、日本(ben)(ben)(ben)(ben)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)在國(guo)(guo)(guo)內(nei)生產(chan)(chan)(chan)總(zong)值中的(de)(de)比(bi)(bi)重(zhong)則長期穩定(ding)在20%以上(shang)，制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)(zao)業(ye)(ye)一(yi)(yi)直是(shi)其參與國(guo)(guo)(guo)際競(jing)爭的(de)(de)“殺手(shou)锏”。

??第(di)二(er)，我(wo)(wo)國(guo)制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)發展面臨新(xin)形勢新(xin)挑戰。長期以(yi)來(lai)我(wo)(wo)國(guo)高度重(zhong)(zhong)(zhong)(zhong)(zhong)視(shi)制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)發展，我(wo)(wo)國(guo)制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)已覆蓋31個(ge)制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)大(da)(da)類、179個(ge)中(zhong)類、609個(ge)小類，增加值(zhi)(zhi)占(zhan)全球(qiu)(qiu)比(bi)(bi)(bi)重(zhong)(zhong)(zhong)(zhong)(zhong)約30%，500多種主(zhu)要(yao)工(gong)業(ye)(ye)(ye)(ye)(ye)產(chan)(chan)品(pin)中(zhong)，我(wo)(wo)國(guo)有(you)220多種產(chan)(chan)品(pin)產(chan)(chan)量(liang)位(wei)(wei)居世界第(di)一，貨物貿易出口連續15年(nian)(nian)(nian)保持(chi)全球(qiu)(qiu)第(di)一。制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)不(bu)僅(jin)是我(wo)(wo)國(guo)國(guo)民經濟的(de)支柱，也(ye)(ye)是我(wo)(wo)國(guo)參與國(guo)際競爭、立(li)于不(bu)敗之地(di)的(de)底(di)氣和本(ben)錢。同(tong)時(shi)要(yao)看到(dao)(dao)，制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)增加值(zhi)(zhi)占(zhan)國(guo)內生產(chan)(chan)總(zong)值(zhi)(zhi)的(de)比(bi)(bi)(bi)重(zhong)(zhong)(zhong)(zhong)(zhong)由(you)2016年(nian)(nian)(nian)的(de)28.1%下降(jiang)(jiang)至2020年(nian)(nian)(nian)的(de)26.3%，到(dao)(dao)2023年(nian)(nian)(nian)為(wei)26.2%，2013年(nian)(nian)(nian)至2022年(nian)(nian)(nian)制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)城(cheng)(cheng)鎮單位(wei)(wei)就業(ye)(ye)(ye)(ye)(ye)人(ren)員(yuan)占(zhan)全部城(cheng)(cheng)鎮單位(wei)(wei)就業(ye)(ye)(ye)(ye)(ye)人(ren)員(yuan)的(de)比(bi)(bi)(bi)重(zhong)(zhong)(zhong)(zhong)(zhong)也(ye)(ye)下降(jiang)(jiang)了近7個(ge)百分點。制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)穩定投入機制(zhi)(zhi)不(bu)健全、綜合成本(ben)高是制(zhi)(zhi)約制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)保持(chi)合理比(bi)(bi)(bi)重(zhong)(zhong)(zhong)(zhong)(zhong)的(de)重(zhong)(zhong)(zhong)(zhong)(zhong)要(yao)因素(su)，主(zhu)要(yao)有(you)金融支持(chi)不(bu)足，稅費負擔偏重(zhong)(zhong)(zhong)(zhong)(zhong)，產(chan)(chan)業(ye)(ye)(ye)(ye)(ye)人(ren)才有(you)缺(que)口，制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)同(tong)房(fang)地(di)產(chan)(chan)、金融等行業(ye)(ye)(ye)(ye)(ye)的(de)成本(ben)收(shou)益關系不(bu)合理，資源要(yao)素(su)存在“脫實(shi)向(xiang)虛”的(de)傾向(xiang)等。此外，我(wo)(wo)國(guo)制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)在全球(qiu)(qiu)產(chan)(chan)業(ye)(ye)(ye)(ye)(ye)分工(gong)中(zhong)總(zong)體(ti)上(shang)仍(reng)處(chu)于價值(zhi)(zhi)鏈中(zhong)低(di)端(duan)，在一些重(zhong)(zhong)(zhong)(zhong)(zhong)要(yao)細分領域存在短板(ban)，關鍵(jian)核(he)心技術(shu)存在“卡脖(bo)子(zi)”問題。我(wo)(wo)國(guo)保持(chi)制(zhi)(zhi)造(zao)業(ye)(ye)(ye)(ye)(ye)合理比(bi)(bi)(bi)重(zhong)(zhong)(zhong)(zhong)(zhong)既重(zhong)(zhong)(zhong)(zhong)(zhong)要(yao)而緊迫，又有(you)很大(da)(da)潛力和空(kong)間。

??建(jian)(jian)立保持制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)業(ye)(ye)合(he)(he)(he)理(li)比重投(tou)(tou)入機(ji)(ji)制(zhi)(zhi)(zhi)(zhi)，合(he)(he)(he)理(li)降(jiang)低制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)業(ye)(ye)綜合(he)(he)(he)成(cheng)(cheng)本和(he)(he)稅費(fei)(fei)負擔，重點(dian)要(yao)(yao)(yao)有(you)效(xiao)解決體制(zhi)(zhi)(zhi)(zhi)機(ji)(ji)制(zhi)(zhi)(zhi)(zhi)堵點(dian)卡點(dian)。一是(shi)強化(hua)要(yao)(yao)(yao)素保障。推進(jin)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)業(ye)(ye)人才供給結構改革(ge)，優(you)(you)化(hua)制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)業(ye)(ye)人才激勵機(ji)(ji)制(zhi)(zhi)(zhi)(zhi)，打造(zao)(zao)(zao)高技能(neng)人才隊伍(wu)。建(jian)(jian)立金融(rong)服(fu)務實體經濟激勵約(yue)束機(ji)(ji)制(zhi)(zhi)(zhi)(zhi)，激勵金融(rong)機(ji)(ji)構擴大制(zhi)(zhi)(zhi)(zhi)造(zao)(zao)(zao)業(ye)(ye)中長期貸款、信(xin)貸規(gui)模。積極發展(zhan)天(tian)使(shi)投(tou)(tou)資(zi)、風險(xian)投(tou)(tou)資(zi)、私募股權(quan)投(tou)(tou)資(zi)等(deng)(deng)直接融(rong)資(zi)工具(ju)。完(wan)善(shan)要(yao)(yao)(yao)素市場制(zhi)(zhi)(zhi)(zhi)度和(he)(he)規(gui)則，加快健全數(shu)據要(yao)(yao)(yao)素治理(li)制(zhi)(zhi)(zhi)(zhi)度。健全完(wan)善(shan)碳(tan)排(pai)放(fang)權(quan)、用(yong)能(neng)權(quan)、用(yong)水權(quan)等(deng)(deng)交易機(ji)(ji)制(zhi)(zhi)(zhi)(zhi)。二是(shi)降(jiang)低綜合(he)(he)(he)成(cheng)(cheng)本和(he)(he)稅費(fei)(fei)負擔。深化(hua)財稅體制(zhi)(zhi)(zhi)(zhi)改革(ge)，優(you)(you)化(hua)稅制(zhi)(zhi)(zhi)(zhi)結構，完(wan)善(shan)消費(fei)(fei)稅制(zhi)(zhi)(zhi)(zhi)，推進(jin)征(zheng)收環節后移并穩步(bu)下劃地方，發揮好研發費(fei)(fei)用(yong)加計扣(kou)除、技術轉讓(rang)稅收優(you)(you)惠等(deng)(deng)政策作用(yong)。進(jin)一步(bu)清理(li)各種不合(he)(he)(he)理(li)收費(fei)(fei)。建(jian)(jian)立高效(xiao)的(de)(de)知(zhi)識產權(quan)綜合(he)(he)(he)管理(li)體制(zhi)(zhi)(zhi)(zhi)，改革(ge)完(wan)善(shan)知(zhi)識產權(quan)審查(cha)制(zhi)(zhi)(zhi)(zhi)度，研究制(zhi)(zhi)(zhi)(zhi)定適應人工智能(neng)、生(sheng)物醫藥(yao)、低空(kong)經濟等(deng)(deng)新領(ling)域新賽道發展(zhan)需(xu)要(yao)(yao)(yao)的(de)(de)知(zhi)識產權(quan)保護制(zhi)(zhi)(zhi)(zhi)度。三是(shi)持續優(you)(you)化(hua)營商環境(jing)。堅(jian)持把發展(zhan)經濟的(de)(de)著力(li)點(dian)放(fang)在實體經濟上。大力(li)弘揚工匠(jiang)精(jing)神(shen)、企(qi)業(ye)(ye)家精(jing)神(shen)。建(jian)(jian)立健全與企(qi)業(ye)(ye)常態化(hua)溝(gou)通交流機(ji)(ji)制(zhi)(zhi)(zhi)(zhi)，協調解決企(qi)業(ye)(ye)面臨的(de)(de)問(wen)題。積極營造(zao)(zao)(zao)干事創業(ye)(ye)的(de)(de)社(she)會環境(jing)，鼓勵和(he)(he)引導企(qi)業(ye)(ye)堅(jian)守實業(ye)(ye)、做強主(zhu)業(ye)(ye)、做精(jing)專業(ye)(ye)，打造(zao)(zao)(zao)中國品牌，建(jian)(jian)成(cheng)(cheng)百年(nian)老店。