当前，大规模设备更新和消费品以旧换新行动正在紧锣密鼓地推进，这项着眼于促进投资和消费的重大部署，既利当前、更利长远。从规模上看，中国每年工农业等重点领域设备投资更新需求在5万亿元以上，汽车、家电换代需求也在万亿元以上。 To effectively leverage this trillion-dollar market, we should give full play to the leverage role of fiscal and taxation policies.

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For equipment updates and consumer goods to be exchanged for new ones, enterprises and residents must consider their own needs and integrate various factors to make decisions. For this reason, to promote this action, we must adhere to the market-oriented approach and give full play to the decisive role of the market in allocating resources. At the same time, government guidance is indispensable to implement this complex systematic project. On the basis of respecting the wishes of enterprises and consumers, we must better play the role of the government, strengthen policy incentives and guidance, especially increase policy support such as fiscal, taxation and finance.

Among them, fiscal and taxation policies play an important leverage role. Through financial support, enterprises and residents receive "real money" benefits and are more motivated to update equipment and replace old consumer goods with new ones, thereby improving advanced production capacity and improving living standards 。比如，农业机械报废更新补贴、老旧营运车船更新补贴、节能减排补助资金支持汽车以旧换新等，这些都是对设备更新和消费品以旧换新的有力支持。有关部门表示，中央投资、中央财政资金等对大规模设备更新和消费品以旧换新的支持“会是有力度的”。这显示出通过财政资金作“引子”，撬动起更大规模市场的政策用意。

In addition to direct support from fiscal funds, tax policies can also play a good incentive role 。在税收政策中，加大对节能节水、环境保护、安全生产专用设备税收优惠支持力度。同时，“反向开票”的做法受到高度关注。通常情况下，发票由销售商品、提供服务的收款方向付款方开具，而“反向开票”则是由付款方向收款方开具，这种做法之前主要用于收购单位收购自然人自产农产品、已经备案的汽车销售企业从自然人手中购进二手车等。此次政策明确推广资源回收企业向自然人报废产品出售者“反向开票”的做法。其有利于畅通增值税抵扣链条，赋予资源回收企业规范合法的企业所得税税前扣除凭证，减轻企业税负，促进资源回收利用行业发展。

In addition, the scale of China's government procurement plays an important role in fiscal expenditure. We can increase government green procurement efforts, expand the scope of government green procurement, and accelerate industrial green transformation and upgrading.

It can be seen that fiscal and taxation policies play an important role in promoting large-scale equipment updates and the replacement of old consumer goods with new ones. At the same time, how to use precious financial funds to effectively assist large-scale equipment updates and the trade-in of consumer goods, and truly promote investment and consumption requires efforts to be made in detail.

On the one hand, strengthen the entire process, entire chain and all-round supervision of fiscal funds, improve the pertinence and effectiveness of the use of fiscal funds, and give full play to the efficiency of funds. 。中央和地方财政支持大规模设备更新和消费品以旧换新的资金规模可观，管理难度不小，要建立健全分配使用机制。资金不能“撒胡椒面”，而是要聚焦重点领域精准支持，设备更新行动以节能降碳、数字化转型等为重要方向，消费品以旧换新行动聚焦汽车、家电、家居等耐用消费品。

On the other hand, we must strictly enforce financial discipline and strictly guard against "black hands" that extend to fiscal funds 。前些年，中国曾实施汽车、家电以旧换新政策，一些地方出现了骗补等违规行为。公共资金往往会成为一些不法分子眼中的“唐僧肉”，要强化资金监管，严把审核标准，严肃查处不法行为，保障资金安全有效运行，确保政策落到实处。此外，还要防范不法分子利用“反向开票”虚开骗税。

At the same time, we must strengthen the linkage of fiscal, taxation, finance, investment and other policies to work together to form an effective mechanism that "makes it easier to get rid of the old and more willing to replace the new." In accordance with the deployment, the central government has allocated additional funds to support the implementation of a new round of loan interest discount policies. Through the effective linkage between fiscal interest discounts and the central bank's re-loan policies, financial institutions can be guided to increase loans for equipment renewal and technological transformation of enterprises in key areas. By combining policies, we will effectively promote large-scale equipment updates and the replacement of old consumer goods with new ones, so as to better benefit enterprises and the people.