On The Policies Of Tax Cuts To Promote Adjustment Of Industrial Structure In China

Since the reform and opening up, Especially in the past "Eleventh Five-Year" period, china's industrial restructuring has made great progress, In the steady development of the primary industry, secondary industry in the proportion of high-tech industry have been greatly improved, the tertiary industry rose faster development of service industry. Despite,at present, China's Industrial Structure development is still far from the level of modernization; Industry in improving the capability of independent innovation, improving energy conservation, and transforming traditional industries and other aspects is still far from; The speed of development of emerging industries is still slow, the development of modern service in the proportion of large and medium cities is still low compared with developed countries.In the face of the current economic structure, transformation of economic development, promote economic restructuring will become one of the essential tasks of the "twelfth five-year" plan. How to promote China's economic restructuring has shifted to become the key to China's economic development situation,the tax reform of the tax policy is to promote China's economic structural adjustment measures in a very effective. This article is a study around this topic. This paper first describes some of the tax policy and industrial structure adjustment of theoretical knowledge, and analyzes the current need for industrial restructuring.on this basis,the empirical analysis of the existing tax cuts in the industrial restructuring of the main measures, while affirming its good results at the same time, analysis of the current tax cuts, there are still some problems, and study these issues. Finally,facing the problems and contradictions in the current Tax-cuts,I proposed some effective measures of Tax-cuts which can further improve our industrial structure adjustment,and proposed some perspectives and views of myself.