| According to the development economics theory and historical practice, the structure-Oriented economics growth, which take the transformation and upgrading of industrial structure as the hard core, is the essence of modern economic growth mode. The real face of economic globalization is a new round of industrial structure adjustment dominated by developed countries in worldwide. The relationship between the state and own industrial competitiveness power is the relationship how a nation toward to stimulate own industrial improvement and innovation. As China becomes the world’s second largest economy, second largest manufacturing country, the largest goods trade country, interaction and interlink between China and the world economy have been deepening. After the 2008 worldwide financial crisis, with the floating of global political and economy climate, changing international trade and investment environment, the pattern of international division has presented the new tendency, China external economic development environment has been in tremendous changes.Therefore, the eighteen Party Congress report pointed out:" promote the strategic adjustment of the economic structure is the main direction to the transformation of the mode of economic development, it is necessary to focus on improve the demand structure, optimize the industrial structure, promoting coordinated regional development, urbanization, solve the major structural problems which constraining the sustainable and healthy development of economy and society."Tax system policy is one of the important national Macro-control levers. Through influencing key Per Capita GDP factors--such as labor, capital and productivity, Tax plays functional affection on a country’s rock material life; by adjusting main market economy body behavior and benefit distribution, Tax executes the regulatory role to lead right track for society and economy development. At the end of 2013, the party’s eighteen plenary session documented "deepening the reform of the fiscal and taxation system" put forward "deepening the reform of tax system, perfect the local tax system, and gradually increase the proportion of direct tax.......". The external environment which current tax system is facing has been changed from how to promote " growth" to how to adapt to" transformation ".Following the current domestic and international social economic development situation, how to formula and reform China modern tax system evenly---not only balance blend its financial revenue function and regulation function,but also fully enhance the transformation and upgrading of the industrial structure? It has become one particularly important topic.This article uses combination of empirical research and normative research, comparative analysis and systematic study, qualitative and quantitative research methods.The vision is based on the perspective of enhancing nation’s industries competitiveness in a changing economic globalization environmental. Start at utilizing and exploring Professor Porter’s" Diamond System" theory, analysis issues about the transformation and upgrade of industrial structure. From the production factors, demand conditions, industrial agglomeration, corporate structure strategy and competition, elaborates the tax system dynamic mechanism function on the industrial structure transformation and upgrading. Defines tax system could play a positive role from the aspect of incentive and correction. Secondly, the article analysis the main features of China’s industrial structure and the main problems of our country industrial structure. Set forth the future China goal is service industry and manufacturing industry relevant accordance development. Reveal the necessity and urgency of Chinese industrial transformation and upgrading. The paper does correlation analysis between the evolution of tax system and the change of industrial structure. The economic structure embodied by the industrial structure restricts the development of the evolution of tax structure. However, whether the tax structure, which could or could not adapt the industrial structure characteristics at certain stage of economic development, would promote or block the smooth development of industrial structure evolution accordingly.Then the paper focuses on the analysis of china’s tax system effect on the industrial transformation and upgrading. Based on four key elements of competitive advantage theory that was proposed by Michael E. Porter, This chapter makes a concrete analysis regarding the tax system restricts the optimization and upgrading of industrial structure from four aspects, include effects of tax system on the production factors, on demand conditions, on the impact of industrial agglomeration, on industrial organization structure. Analysis result shows:the positive tax system,which conducts to the transformation and upgrading of the industry in China, is mostly practiced in low tax incentive, scattered and distributed in various categories of taxes. The support to the transformation and upgrading of the industrial structure is really not sufficient. On the other hand,the serious lack of tax high burden beam mechanism system is also disclosed. The relevant tax system vacancy problems are quite conspicuous. Moreover, in a certain degree, the highly centralized financial management system and highly concentrated tax power are also constraining industrial structure optimization and upgrading process. This paper made empirical test and case analysis on the tax system and industrial structure transformation and upgrading. By establishing VAR (2) model, Empirical tests the relationship between five essential tax and the value added of the secondary industry and the tertiary industry, which shows there has further reforming space in all major tax categories. The case study in this chapter is the Zhejiang Province. From a taxation perspective, the case explores the major problems of ZheJiang Industrial Structure. And from the unit yield tax, makes in-depth analysis how did Zhejiang transform and upgrade its traditional and gathering industry —Shaoxing textile industries. Discloses the local governments can use proper tools tax policy tools to successfully lead industrial transformation and upgrading.Under the background of economic globalization, nations taxation system structure has a growing convergence trend. It’s very important to make international tax policy comparison and take related reference regarding different policy recipe on promoting industrial transformation and upgrading.Based on these reference, The last Chapter presents the optimized corresponding Tax system path for promoting industrial restructuring and upgrading. In perspective of the elements of structural adjustment, tax systems should be strengthened to promote sustainable development of resource and environment, be conducive to the implementation of innovation-driven strategy and the accumulation of human capital; In perspective of the demand structure, tax system optimization should mainly focus on the expansion of domestic demand as well adjustment of the investment structure and direction; In perspective of the promotion of industrial cluster development, Tax system should consider how to make promotion for industrial regional professional development as well how to achieve competitive elements for the industries competitiveness in support of industrial development. In perspective of the industrial horizontal scale structure, tax system should be conductive to the development of small and medium-sized enterprises. All involved Specific taxes have been carried by detailed elaboration here.The paper main innovation is listed here following points:First innovation is the research perspective. This paper chooses increasing industry competitiveness as the entry point. Analysis is based on Michael Porter’s diamond theory model of national competitive advantage theory. Focus on one of its complementary model elements-- the state’s tax system. Explores how the tax system plays its promoting role upon four key elements of industry competitive advantage. Combines with multi-disciplinary related theory such as management science, industrial economics, as well as tax economics, follows the basic development rule of economic and tax law, puts into the current international and domestic economic environment, explores the capable tax system optimization path for promoting China’s industrial structure in the transformation and upgrading as well enhancing China industrial competitiveness.Second innovation is the research tool.In recent years, the related empirical analysis has been mainly focused on the relationship between taxes and economic growth-most of the study were concentrating on the major GDP related taxes. But very limited analysis was done for study the relationship between the three industries and main taxes. This paper does quantitative analysis between tax and secondary & tertiary industry development relationship through establishing (VAR) models research on secondary industry and the tertiary industry development in relations with major tax categories. The conclusion is several major taxes have a large reform and restructure spaces to raise the proportion of tertiary industry in the industrial structure and promote the secondary industry development.The last innovation is the research evidence. After the financial crisis in 2008, the Zhejiang mode is urgently demanding restructure of industries upgrade. The problem of Zhejiang Industrial Structure has strong representative and realistic. This paper analyzes Zhejiang industrial structure problems from a tax perspective and proves that current tax policy in Zhejiang province is playing a role for optimization and upgrading of the industrial structure. However it has not fully met the Zhejiang optimization and upgrading of the industrial structure demand yet.
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