Fiscal Policy And Industrial Structure Adjustment

At present, economic growth of China is facing fundamental changes and strategic adjustment to economic structure is imperative. The core of structural adjustment is the upgrading of industrial structure. In order to achieve this goal, government's role in promoting industrial structure should be given full play. As one of the major means of government's regulating the economy, fiscal policy will directly influent the optimization and upgrading of industrial structure in terms of mode and degree. This thesis expounds the taxation policy and fiscal investing and funding policy that promote the adjustment to industrial structure in the perspective of the relationship between fiscal policy and industrial structure adjustment.This thesis is composed of five chapters:Chapter One: this chapter is mainly about the basic theories, defining the implication and mechanism of industrial structure and analyzing the factors that influent industrial structure and the trend of three industrial changes.Chapter Two: it mainly deals with in industrial structure adjustment process the choice between government and market which is the focus fiercely debated in theoretical field home and abroad. After analyzing three theoretical models as market promoting, government dominating and government & market promoting, the thesis proposes that China adopts the government & market promoting model in industrial structure adjustment process according to the present situation of Chinese economic system transformation and industrial structure adjustment with reference to the industrial structure adjustment practice in representative countries such as the United States and Japan.Chapter Three: it is an important link that connects the preceding and following parts, making a systematic exposition of effects of fiscal policy--the major means in government overall economic regulation--in industrial structure adjustment practice. Through the analysis on taxation microeconomic effects and fiscal expenditure structure effects, the main means of fiscal policy in adjusting industrial structure is positioned on taxation policy and fiscal expenditure policy ( esp. the fiscal investingand funding policy among it).Chapter Four: on the basis of clarifying the relationship among taxation efficiency, taxation neutrality and taxation regulation, methods are given on selecting dominant taxation types, perfecting taxation system and taxation preferential policy.Chapter Five: after defining the scope and direction of fiscal investment, this chapter puts forward how to select the funding mode of fiscal investment projects and gives concrete investing and funding policy suggestions on promoting industrial structure optimization to different types of industries.