The Analysis Of The Impact Of The Transfer And Distination Of Tax Burden On The Industrial Structure In Our Country

Industrial structure means the composition of the inner of national economyindustrial sectors as well as within the various industrial sectors. Industrial structure andeconomic growth has a very close relationship. Formulating an appropriate industrialpolicy will promote the increase of productivity and the economic growth. Reform andopening up, our government has implemented a number of industrial policy including thetax policy. But it has been lack of a detailed analysis on the impact of tax measures onChina’s industrial structure. The enterprises, as a rational economic man in the marketeconomy, can try to transfer out of their tax burden through a variety of possible ways.That is why there will be a biased when the country carry out macroeconomic regulationand control to affect the industry structure through tax policy.First the theory of the tax burden transfer and the destination is summarized in thisthesis, and the partial equilibrium of the tax burden between the producer and theconsumer is analyzed and derived using the partial equilibrium analysis method in thisthesis. And then the condition of macroeconomic nominal tax burden and the destinationof tax burden of the three major industrial is analyzed here. Through the use ofqualitative and quantitative analysis to study the basic situation of China’s three majorindustry tax and macro tax burden, and the characteristics of the change.Finally, this thesis study and analyze the strengths and weaknesses of the transfer ofthe tax burden of the three major industries from the price elasticity of demand aspectand discusses the tax status of the three industries study the change characteristics of thetax of the three industries. A conclusion in drew that the primary and the tertiary industryhas a poor capacity of transferring the tax burden and has a heavier burden whether it isthe name of the tax burden or the actual tax burden. There is a heavier tax burdenwhether from the nominal or the actual tax burden aspect. On the contrary, the actual taxburden of the secondary industry is not so heavy as it looks like due to its strong abilityto transfer the tax burden. Such an outcome would make the factors of production flowfrom the primary and third industry to the secondary industry damaging the industrialstructure rationalization. At last, some solutions and improvement are put forward to givereference on the basis of the summing up the adverse impact of China’s macro tax burdenon the industrial structure from the aspect of the reform and designing of tax.