China's Industrial Structure Adjustment And Tax Policy Research

In the process of modern economy's development, governments and economic circles have attached great importance to the industrial structure problem. The situation of construction performance and converting ability determine the economic to rise or fall between countries and regions, and decide the contrast relation of economic power in international and different regions.The modern economy involves the construction problem in development process:1.Modern economy development have the characteristics of professional production, and make the construction performance rise to a very important position, which has become the basic characteristics in modern economy development;2. Modern economy development always accompanies with making use of large quantity technical skills in science. However, the technique creative is impossible to occur in all current production sections and even to distribute. It always appear in some particular sections first, then through the construction connection effect, pushing to the increase of economy;3．Modern economy development quickens the frequency of the change in industrial structure. Only through adjusting industrial structure at every time and urging it continuously turn, we could realize economic stability and fast growth up. So, researching the adjustment of industrial structure has important meanings.The industrial structure adjustment is affected by macroscopic economic policies, such as investment policy, public finance policy, financial policy, foreign trade policy etc. As an importance component of public finance policy, tax policy has very important influence on the industrial structure adjustment. In this thesis I put forward some suggestions around the tax policy which affect and amend the industrial structure adjustment .I study this on the basis of some theories and analytic foundation in practical problem. This thesis adopts the method of "theories — present condition — problems and solutions" three major steps. I adopt the theory of industrial structure change regulations and industrial structure advance and rationalization to precede the analysis, from which we can have a clear understanding of the object of current industrial structure adjustment. Similarly, when I analyze the influence that tax policy has on industrial structure adjustment, I primarily hold a few main factors in tax policy, such as the types of taxes, taxable items and tax rates and tax exemptions and reductions etc. The conclusion of the thesis is "problems and solution" part, I primarily summary what problems I find though above analyses, then I put forward some suggestions aimed at the industrial structure advance and rationalization. In consideration of the thesis space and the study angle, research on solution is divided in to the agriculture, industry and etc. The contents of suggestions are closely around above-mentioned problems, but do not overlay completely the industrial structure adjustment and tax policy in all main factors.The thesis is divided into three chapters.Chapter One analyzes the relation between industrial structure adjusts and tax policy. First it looks back the development theories of the industrial structure in brief. The evolution of the industrial structure has certain regulations. The main evolution performance is industrial structure advance and rationalization. Then it analyzes the relation between industrial structure adjusts and tax policy. Tax policy should be beneficial to industrial structure adjustment and tax policy should adapt to the industrial structure. This part lays the foundation for the solution part of the thesis.Chapter Two studies the present industrial structure and tax policy condition in our country. In this part, my investigative angle of view is changed from theories to practice. First it analyzes our country industrial structure present situation and adjusting target. The problem that exists in the industrial structure of our country now is also the problem we should put forth efforts to solut...