Analysis Of The Roles Taxation Taken On Adjustment And Upgrade Of Industrial Structure

The adjustment and upgrade of industrial structure is an important problem in the development of economics. In 20 years after reformation and opening, China's national economics have kept growing in a higher speed, and industrial structure has also been changed a lot. But in comparison with international standard model, China's industrial structure still has a long way to go. Therefore, how to quicken the step of adjustment and upgrade of our country, and to achieve industrialization, becomes a problem need to be deeply researched.Under the condition of market economy, taxation, as one of the principal tools used by the state to conduct macro-control, is important for adjustment and upgrade of industrial structure. To adjust industrial structure, taxation takes the way of aggregate regulation and taxation structure. Concretely speaking, the roles taxation taken on regulation and control of industrial structure include four points, which are supporting agriculture, promoting adjustment of internal structure of industry, encouraging development of Tertiary Industry, and promoting development of high-tech industry. This article illuminates how much positive and negative impact of taxation on the development of these industries through analyzing quantity relationship between taxation and three industries & high-tech industry. Then it presents more favorable measures according to problems of taxation policy in development of these industries. After joining WTO, the taxation system of China is facing the challenge and impact from WTO. So how to cope with these challenges is the problem we should research in further extent. Therefore, this article narrates the challenges of WTO to taxation of China in its last part, illustrates some foreign experience and points out some aspects that can be used by China.