Analysis Of Revenue Impact On The Product Structure Adjustment Of The Automobile Industry

Automobile industry is the most representative and the greatest influence industry in the modern civilization. And it is also the important industry to decide on how strong the integrated economic strength of the country. In past 50 years development, China's automobile industrial structure has also been changed a lot. But in comparison with international standard model and the standard of the development in the country, the product structure still has a long way to go. Revenue, as one of the means used by the state to conduct macro-control, is important for adjustment and upgrade of product structure. To the question of how impact of taxation to the adjustment of the product structure, the following will be analyzed in four parts.First, it analyzed the problem of the present automobile industrial product structure. Through the analysis of the present product structure, brought up some existed problem, such as the leading postion in car was not distinctness, the product structure of the camion was not reasonable and the leading products in car market was not clear. Then reached a conclusion, that was the product structure of the automobile industry needed to be adjusted .Secondly, the paper analyzed the question of how the revenue impact on the product structure. First it analyzed the influential factors of the product structure. Then through to analysis of the revenue to the capital, the technology, the labor force supplies and so on the direct factor influenced indirectly achieved the adjustment product structure the effect. And further theoretically analyzed the question of the revenue to deliver the effect, the expense substitution effect, the production substitution effect.Thirdly, the paper analyzed some revenue issues existing in current product. Some main taxes were duty, consumption tax, vehicles purchase tax and value-added tax. obtained the conclusion that in order to promote the product structure, enhance the competitive power, the consumption tax rate should be subdivided ,the vehicles purchase tax should be established different tax rate, the increment duty should be changed into the expense increment duty.