Tax Reform And Upgrade The Industrial Structure

The optimization and upgrading of industrial structure is the main problem of economic restructuring during the "10th Five-Year Plan" period. And the 16th National Party Congress report has also pointed out the necessity to promote the optimization and upgrading of the industrial structure. Therefore, the problem has become a hot issue. The tax reform has a close relationship with the optimization and upgrading of industrial structure. And our country is facing a new round of tax reform after a series of tax reform. There are lots of literatures on the optimization and upgrading of industrial structure and the tax reform, but the literature about the relationship between the regional industrial restructuring and the tax reform is still relatively less. Moreover, the regional industrial structure is not only a key factor of the regional economic development, but also it can make great impacts on the overall regional economic growth and development through the associated effects. So this paper is intended to do a research on relationship between the tax reform and the optimization and upgrading of the industrial structure in Shandong Province.In such a premise, the article is mainly centered on the relationship between the tax reform and the optimization and upgrading of the industrial structure. On the base of the synthesis to the industrial structure evolution, it analyzes the interaction between the industrial structure and the taxation system structure. The industrial structure influence the tax revenue structure, the tax mix, the tax burden structure and the revenue growth methods. And the taxation system structure also conversely affects the optimization and upgrading of the industrial structure. It makes a direct influence to the process of industrial structure by affecting the configuration of resources and the cost structure of industry, and it can affect the upgrading of the industrial structure indirectly by influencing the demand structure.On this basis, the article does an empirical analysis on the relationship between the tax system and the industrial structure with Shandong Province for example. It...