Research On Chinese Macroscopical Burden Of Taxation And Structure Of Industrial Adjustment

It is well elements that known that the industrial structure and its adjustment is one of the main influence one nation or one region's economic development. In theory, the primary power mechanism of the industrial structure adjustment is the market system. However, the market system itself exist some limitation. So it is necessary that the government must use various means such as tax bearing to promote the industrial structure adjustment.At present, China is just in the period of economic transformation. Its market system is not consummate and there are many remnant problems such as the information of the marker agent is still not sufficient. In this special situation, it must not only carry out the fundamental function of the marker system, but also must reinforce the policy guide and financial aid to adjust the industrial structure well. Therefore, the study of the relation of the tax bearing and the industrial structure adjustment not only has the profoundly theoretical importance but also has its practical meanings, especially for the developing out country's entire economic. From this view, this article combines the quantitative analysis with the qualitative analysis, uses the positive and the normative analysis method to study the relation between the tax bearing and the industrial structure adjustment. At last, this article thesis analyzes the situation of the tax bearing revenue, the industrial development in Fujian province according to the above theory and also some policy suggestions are provided to the industrial structure adjustment.