Use Tax Policy To Adjust The Industrial Structure Of Study

The adjustment of industrial structure is an important problem in the development of economy. After reform and opening, China has kept growing in economy at a high speed. The industrial structure has also been changed a lot. But in comparison with international developed countries, China's industrial structure has a long way to go. There is a great deviation between the current industrial structure in China and the ideal industrial structure under the market economy which has influented the further growth of economy. Therefore, how to quicken the step of adjustment of industrial structure in our coutry in order to achieve growing at a higher speed and shorten the distance in economy between our country and developed coutries, becomes a problem needed to be deeply researched.Since the launching of the reform and opening policy, Chinese government has established a large amount of industrial structure policies, including tax policies. Practice has proved that the tax policy has played a very important role on the adjustment and optimization of the industrial structure. Affected by a variety of factors, the tax policy has not functioned fully and effectively to promote the readjustment of the industrial structure. It still has many problems to be solved such as policy direction, policy portfolio and the use of policy instruments. The role and potention of the policy also can be further tapped. The shortcomings influent the progress in a course of the optimization of the industrial structure. Therefore, it becomes the concern and contents of this paper on how to treat the influence of our tax policy on the industrial structure, how to strengthen the organic combination of industrial and tax policies, how to deepen the revolution of tax policy on industrial structure, and how to carry out the tax policy differently and flexibly.This paper is structured into six sections. The first section introduces the importance of the topic choosen, method of analysis, possible innovations and shortcomings. The second section is a brief literature review. The third section provides a theoretic framework of tax policies for industrial restructuring. The fourth section conducts a practical analysis of China's tax policies for promoting industrial optimization. The fifth section undertakes international comparative analyses of tax policies in promoting industrial resrtucturing. The sixth section gives some suggestions of optimizing our tax policy on the adjustment of industrial structure.A conclusion can be reached through the paper: The government should deepen the reform of taxation and perfect the tax policy in order to form a scientific and rational system of taxation, which can push the adjustment and advancement of industrial structure. According to the demand of industrial structure, a new adjustment of taxation should be needed to make the industrial structure higher and more rational and lead it to the development of informalization, environmentalization and economicalization. The government should further reform the turnover tax and income tax and adjust the preferential policies. To further perfect the local structure and system of taxation, social security tax and environmenal tax should be imposed. The tax sharing system should be strengthened to equalize the tax burden between different regions, industries, enterprises and products in order to promote the disposition of resources and ajustment of industrial structure.