The Tax Policy Of Influencing Industrial Structure In Less Developed Areas

China is not only the biggest developing country in the world,but also one of the countries which the development is unbalanced between domestic areas.From the long-term development angle,If the unbalanced economy development between some areas and some issues about less-developed cannot be solved very well,it will certainly affect the national economic development as well as the dynamic economic equilibrium.This unbalanced economic development between some areas will directly influence our country economy's all-round development.The upgrading of its industrial structure can play an important role in reducing the gap between rich and poor.Theoretically speaking,the market is the driving mechanism which lead the industrial structure upgrading,but the market mechanism is not perfect,so it is necessary the government utilizes some methods including taxation to promote economic development and the industrial structure adjustment.The methods of industrial structure policy are quite broad.As an important tool for the government to conduct macro-control,the taxation take the influential role in the industrial structure policy,meanwhile,it can also be influenced by many kinds of factors,its function in promoting the adjustment of industrial structure in less developed district can not be full effectively displayed,some questiones about policy orientation and policy methods utilization are also to be worked out.Therefore,when moving toward marketability continuously in our country today,how to formulate the effective tax policy macroscopically in order to promote the upgrading of industrial structure in less developed districts,has the important theory significance and the practical application value,simultaneously has the pioneering and the challenging obviously.Five parts in this article shape the fundmental framework about the research on tax policy of upgrading of industrial structure in the less developed areas.The introductory part does the foundational work to the research.On the one hand,the questiones are put forward,the background and the content are also introduced simply;On the other hand,the research techniques and basic thoughts are brought up.The first chapter is the introduction about the theory of the upgrading of industrial structure,elaborates the concept of industrial structure,the mechanism of industrial structure and the significance of the upgrading of industrial structure.The analyses on industrial structure in less developed areas in China today are conducted in the second chapter.Take the economic structure characteristics as the foundtion,the current situations of industrial structure in less developed areas are elaborated.The direction of upgrading of industrial structure is analysed at the same time. The tax policy of influencing industrial structure in less developed areas are pointed out in the third chapter.The analyses are based on the roles of tax policy in promoting the upgrading of industrial structure in less developed districts,meanwhile,the industrial tax policy are analysed in this chapter.The experiences in borrowing overseas related industrial structure tax policy are introduced in the fourth chapter.The discussion focus on the analysis on how to formulate the tax policy to promote upgrading of industrial structure in several developed countries.The solution on how to formulate the tax policy in order to promote the upgrading of industrial structure in our country's less developed areas are pointed out finally in the fifth chapter.In view of the above analysis,some effective meatures and suggestions are put forward from the sustainable economical growth and the optimization on industrial structure.