The Impact Of Enterprise Income Tax Burden Changes On Hunan Investment And The Industrial Structure Research

In reality, there are many factors have an influence upon the level of investment and industrial structure. Fundamentally speaking, The impact of business investment is the investment decision-making after-tax gain. Investment income will depend on investment output and investment costs. Tax policy as the state's macro regulation and one of the important means, Every time it's change will bring about changes in corporate tax burden. Corporate income tax, as an important tax, has a direct and significant impact to Investment costs of enterprises. Government often use the corporate income tax policy to change the corporate tax burden. Changes in the cost of business investment can influence the investment. The demand and supply factors can effect the industrial structure, Tax policies is an important means that can impact on the demand and supply structure. Adjusting tax policies to different industries will bring different tax burden and change the profit level of different industries. Tax policy is often used to carry out the industrial structure by Consumer demand, Investment demand and Labor supply, Capital supply, Technology supply Etc. It is an important way to optimize the industrial structure.Different provinces have their own unique environment for economic development, the level of economic development is also inconsistent, when the tax burden has changed, The impact on the scope and extent are not the same. This article has been selected two areas of the economy in Hunan-Investment and Industrial structure. Analysis focus on the change of income tax law will affect the investment of Hunan, the industrial structure of Hunan. I did theoretical analysis from the beginning. Then a case study is given to validate the methodology. If the results consistent with the theory, we should Analyze the range and the degree. If not, we should get the reason for this result. Finally, on the results of the analysis put forward countermeasures. In this paper, the conclusions and countermeasures for better economic development in Hunan have some practical significance.