Based On The Perspective Of Industrial Structure Of Hebei Province Tax Structure Optimization

Economy is the foundation of Taxation, industrial structure and the quality of economic operation quality decides the tax status." Eleven five" period, Hebei province GDP and tax revenue have been improved significantly, but with the development of economy and tax revenue, tax revenue in Hebei province but did not increase the contribution rate. A review of Hebei province in recent years the tax source structure and tax contribution rate changes can be found:hinder the economic development of Hebei province and the tax revenue increases the fundamental reason is the unreasonable industrial structure, and then influence the structural derivation of tax and local tax revenue growth. Begin from2011, our country has entered a new period of construction of the" Twelfth Five-Year Plan", the country put forward a series of transformation of the mode of economic development requirements, both of these requirements is to vigorously develop energy-saving, environmental protection, high efficiency as the main direction, these requirements will make Hebei province the present industrial structure under the relevant industry development is more and more difficult, then influence tax revenue structure, will further impact, impact of local fiscal revenue. This practice as the starting point, to clarify Hebei provincial tax structure and industrial structure correlation basis, with "eleven five" in Hebei Province during the period of tax source structure and industrial structure correlation as the research object, using the method of comparative analysis, case analysis and questionnaire analysis method to study the relativity between them, to study how to make full use of tax functions of the promoter action, effectively adjust the direction of industrial structure development, and optimize the tax structure, promote the economic development of Hebei province.This paper first reviews the domestic and foreign tax structure and industrial structure correlation theory, describes in detail the tax source structure, the connotation of industrial structure and its correlation, then introduced the macro tax burden, tax rate, tax contribution rate and other related concepts, to the Laffer curve as the theoretical basis, macro tax burden as the theory support, using the formula is studied, at the same time citing tax rate and tax contribution index, combinative Hebei province is actual, from multiple perspectives analysis of tax source structure and industrial structure correlation. One is through horizontal comparison, in Hebei province " eleven five" period of tax source structure and industrial structure unreasonable phenomenon of in-depth analysis, to find the Hebei province and other provinces difference. In the analysis process, using the formula analysis of the effects of tax revenue in Hebei province growth causes; two it is to use industry tax contribution rate and tax burden rate of each industry overall economic riding quality and benefit correlation analysis.The three is through to the industry the industry sources structure in different periods and industry tax revenue and related data analysis, summed up the industry existing problems, put forward on the basis of the three industry development direction.By one or two, the three industry the present situation and existing problems in research, draw the conclusion. The main conclusions of this study are as follows:(1) the relative unreasonable industrial structure in Hebei province. The first industry in higher proportion; second industrial development is not balanced; the tertiary industry develops lag. The three industry structure still is in from elementary to advanced into the primary stage.(2) Hebei province industry tax contribution rate uneven, the urgent need to optimize. From the actual situation in Hebei Province, the second tax contribution rate is high; three estate tax contribution rate is low; industry within the industry tax contribution rate difference. Especially with the added value of secondary growth and increase value-added tax is shared tax categories of taxes, local only share25%,75%by the central government to share; with three production (except business) increase a value to grow and increase the sales tax revenues from local government to share. Therefore, the three estate tax contribution rate is low is not conducive to the increase of local financial resources.(3) the industrial structure optimization in Hebei Province focus on how to use tax policy to effectively guide and promote the development of the two or three industry. Application of macro tax burden, tax rate and tax contribution index analysis, reach Hebei province effectively increase revenue, improve the quality of economic operation is focused on developing the two or three industry. Whether the related policies effectively promote the development of the two or three industry, especially developing the tertiary industry, to promoting Hebei economy development, increase of tax revenue in Hebei province is crucial.Based on the above conclusions and Hebei province reality, through the research of tax source structure and industrial structure correlation, should be through the use of fiscal policy, accelerate industry technology progress and innovation to accelerate the process of value-added tax; business tax reform; accelerate the service industry growth rate of tax revenue; tax revenue adjustment right allocation proportion, promote the adjustment of industrial structure; to encourage state-owned large and medium-sized enterprises advocate complementary depart, promote development of modern service industry; grasp the pulse of "Twelfth Five-Year Plan", focusing on industrial structure optimization method, solve Hebei to save existing tax structure and the unreasonable industrial structure current situation problem, promote the economic development of Hebei.