Study Of Tax Sources Construction And Industrial Structure Regulation In Fengnan District Of Tangshan City

Fengnan District relying on the industrial city of Tangshan near the regional advantages, and formed a pattern of heavy-based industries, the rapid development and expansion of secondary industry, Fengnan District Local Taxation Bureau was established in 1994 to fifteen years, relying on the existing industry structure strengthen the tax base management, to achieve tax revenue growth year after year, the cumulative tax revenue 3.1 billion organization, is Fengnan science, education, culture, health, public infrastructure, provide adequate financial support, effectively supporting the local economy.But as the economy continues to develop, irrational industrial structure, not conducive to gradually revealed the shortcomings of economic development, especially in the second Fengnan metallurgical industry, ceramic, chemical high energy consumption and high pollution industry is extremely high development, and for the first One, two industrial service a serious shortage of the third industry, reflected on the tax base is the development potential, lack of sources to form a stable cascade structure, sources of tax revenue badly needed to adjust and optimize industrial structure.Firstly, the construction of meaning from the sources start combing the domestic and foreign sources of revenue management, tax services, the theory of industrial structure adjustment, the construction of the sources of tax revenue and economic development, and industrial structure adjustment between the internal relations of economic development for the Fengnan situation and industrial structure in the construction of sources, combined with the actual practical work tax proposed adjustment of industrial structure from the perspective of the construction of measures to strengthen tax sources: the development of secondary industry, to strengthen before, during, after sources of revenue management; of the tertiary industry to strengthen policy support and guidance, proposed the development of tourism in particular, the modern logistics industry and other tourism industry, and promote the development of related services, promote local industrial structure adjustment, foster a more stable source of tax revenue; on emerging industries, to new forms, to explore the new information technology to enhance thinking, it is necessary to strengthen the tax base building, and cultivate new revenue growth, but also give full play to local tax departments in the industrial structure adjustment policy support and guidance role, well tax services, tax authorities in order to achieve the functions of the government service functions to change the tax from the people truly reflect the benefit of the people, subject to local taxation departments to better serve the local economy and social harmony.