Study On Tax Preference Policy And Optimization And Upgrade Of Industrial Structure

The change of China's industrial structure in the overall trend is the continual decline in the proportion of primary industry, the continual increase the secondary and tertiary industries. Although obviously transforming the " primary, secondary, tertiary " into " secondary, tertiary, primary " is in line with the general trend, the problem of industrial structure deviation is still conspicuous , it manifests in the high proportion of the secondary industry and the low proportion of tertiary industry, while three sectors within the industry structure, technology structure, industrial structure, product mix also have unscientific, irrational situation. The factors that influence industrial structure include consumption demand, investment demand, labor supply, capital supply, skill supply and so on and the tax revenue is the important macroeconomic method that affects the demand and the supply structure. Tax preference policy affects the demand and supply factors .Therefore adjusting Tax preference policy appropriately is a crucial way to optimize the industrial structure in our country. The factors that influence industrial structure include consumption demand, investment demand, labor supply, capital supply, technology supply and so on. And tax is the important macroeconomic method that affects the demand and supply structure. Tax preferential policy affects the demand and supply through achieving steady economic growth, equitable distribution of income, coordinated social development. Therefore, adjusting tax preferential policy appropriately is a crucial way to optimize the industrial structure in our country. But preferential tax policies now can't fit the requirement of the optimization and upgrading of the industrial structure in china, meanwhile it is inconsistency with optimization and upgrade target of three industries,high-tech industry,resources -economical industry and environment optimization industry, making the deviation of industrial structure corrected . So it is important for optimization and upgrading of the industrial structure in china to Propose specific measures on the preferential tax policies against three industries,high-tech industry,resources -economical industry through referring to other countries′preferential tax policies on promoting the optimization and upgrading of the industrial structure, achieving the unity of industry-oriented preferential tax policies of indirect-based preferences, industry-based preferences and preferential industry tax policies on the domestic and foreign enterprises.