A Study On Tax Policy Based On New Industrial Structure

The imbalance of industrial structure is one of the biggest obstacles to the sustainable development of economy and society. Set up a new industry structure that contains coordinated development of economy,science and technology,resources and environment has brook no delay. Tax policy is provided with superiority and maneuverability in the industrial restructuring. The research that combines industrial structure with tax policy is scarcity.This paper combines industrial economics and tax subject.First of all,defining the connotation of new industry structure and tax policy;Secondly,analysing the mechanism of tax policy in the industrial structure from the theoretical level,including the overall,vertical and horizontal reasons,the microeffects,mesoeffects and macroeffects and the role of tax policy in new industry structure.Thirdly, constructing the industry selection index model—Comprehensive Relative Tendency Model, taking the latest data in China Statistical Yearbook (2008), using Matlab software to evaluate the level of new industry structure and the current situation of tax policy in 49 industries of China. Finally, summarizing the conclusion of the study and proposing tax policy proposals for new industry structure.The conclusions of this paper is as follows: In theory, tax policy changes the comparative advantage and production of the industries, promoting structural optimization;In the different stages of industrial development, the role of tax policy is different, structural tax incentives can reduce the risk of tax policy; Tax policy can promote economic growth, encourage technological innovation, correct negative externalities, promote the construction of the new industry structure.In empirical, tertiary industry is the most advanced industry, but its share is very low, secondary industry is the least advanced industry, requiring substantial improvements; There exist some inconsistent between tax policy and new industry structure. The overall tax burden of China's tertiary industry is too high, the inter-industry tax burden is unreasonable and there exist some reverse regulationes on taxation policies and industrial restructure. The innovation of this paper is: First, the perspective of this paper is novel.The study which combines industrial structure and tax policy,the total adjustment in the macro level and structure adjustment in the meso-level is rare; Second,analysing the mechanism of tax policy in the industrial structure from a different dimension and level. Thirdly, reviewing the industrial structure adjustment and tax reform, constructing the industry selection index model—Comprehensive Relative Tendency Model, taking the latest data in China Statistical Yearbook (2008), using Matlab software to evaluate the level of new industry structure and the current situation of tax policy in 49 industries of China.