Research On Tax Policy To Promote The Optimization Of Industrial Structure Of Marine Economy In China

China is not only a big country in the land but also in the sea.Marine industry is an external manifestation of marine economy,has become an important force to expand the space of national economic development.The advantages and disadvantages of the industrial structure and the economic development of the situation are closely related,the same,a reasonable marine industrial structure can guarantee the rapid development of marine economy.However,at present,China's marine economic industrial structure has some problems,such as summarization of marine industry is obvious,the proportion of traditional industries is too large,the regional innovation ability is not enough.Therefore,in order to better develop the marine economy and enhance the core competitiveness of China's marine economy,we must adjust the structure of China's marine industry,so that the marine industry to achieve rationalization,efficiency and height of the requirements to improve the proportion of marine high-tech industries and to achieve the intensive development of marine industry and scale production.The upgrading of marine economic industrial structure is based on technological progress,so that the marine industry structure from low to high level,the traditional transformation of marine industries to upgrade,vigorously develop the marine emerging industries,the development of marine industry,which is based on economic development logic the process of.Taxation plays a unique role in the optimization of marine economic industrial structure.The theoretical basis is the theory of public goods and the theory of tax multiplier.Specifically,the government can take the tax preferential policies,financial expenditure and other means to guide the transformation and upgrading of marine industrial structure.Alone by the role of the market can not solve the current problems in the marine industry structure;it must play a guiding role of the government,the use of tax-related policies on the marine economic and industrial structure of the regulatory role.This paper analyzes the shortcomings of the existing tax policy of promoting the marine economic industrial structure,such as the "marine industry orientation" of the tax policy is not strong,the tax preferential way is more single,the tax policy supporting measures need to be further improved.These papers systematically expounds the relevant tax policies of four developed coastal countries to promote the optimization of the marine industry structure,draws on the experience of the developed countries,and gives some revelation that the tax policy should be implemented in the specific marine industry and adopt various tax incentives,tax policy and other financial means combined.Finally,this paper puts forward the tax policy proposal which is conducive to the optimization of China's marine industry structure,and implements the relevant tax policy and supporting measures according to the specific marine industry.The first marine industry to increase financial support,price subsidies;the second marine industry,can by way of tax return,the development of special funds,investment subsidies to promote different marine emerging industry development;the third marine industry,to reduce the tax rate,fiscal expenditure development project.In addition,the tax preferential way to achieve diversification,such as tax deduction,plus the development of high-tech equipment,accelerated depreciation,reducing the VAT rate to promote the modern marine service industry and the personal income tax relief and development costs,through the coordination of various policies,optimize the industrial structure of marine economy.