Tax Impact Of Industrial Structure In Hunan Province

At present, promote strategic adjustment of the economic structure has becomethe basic orientation of the government’s macro-control. And the tax is to adjust thestructure as the primary means of government macro-control in order to achieve thepurpose of the benefit people’s livelihood, and promote development. Hunan ProvinceNational Economic and Social Development12th Five-Year Plan proposed industrialrestructuring goal is2011to2015, the province’s three industrial restructuring9.5：48.5：42. Industrialized rate of44%, the scale of1trillion yuan of industrial addedvalue, strategic emerging industries accounted for the proportion of the province’s GDPreached20%. The proportion of service sector employment increased to40%or more.Structural tax reduction policy implemented since2008, focusing on structuraladjustment, set a reasonable tax structure and to effectively promote industrialdevelopment through tax regulation.Firstly, the theory of industrial structure are described, General description of theways and mechanisms of tax policies affecting the industrial structure from the point ofview of demand and supply, but also the theoretical basis of the analysis later;According to the Hunan Province’s economic and tax data, analysis of industry and taxstatus of the Hunan Province; First, analyzed the change of industrial structure inHunan Province from the angles of output value, employment and benefits;thenAnalysis Hunan tax status from the perspective of the overall tax burden, sub-industrytax burden and tax elasticity, and based on the background of the structural taxreduction policy, analysis of the impact on related industries in Hunan.; through theestablishment of the VAR model, the pulse function to analysis business tax,value-added tax and consumption tax and the relationship of the three industries inHunan Province, based on the industrial tax and industry data, establish a simple linearregression to obtain the tax burden of the provincial industrial and industrial relations,The impact of tax policy on the industrial structure are analyzed from the point of viewof the consumer demand of urban residents in Hunan Province, nearly four years,according to the extended linear expenditure system model. Drawn through the data analysis：Hunan Province, the overall tax burden is lower,since the adjustment of structural tax cuts, the secondary industry output growthaccelerated to reduce the tax burden, on the contrary; tertiary industry, slow growth,tax negative increased year by year; industry tax burden is negatively correlated withthe proportion in the national economy. Business tax Hunan industry forward there is aone-way relationships, Consumption tax and Hunan Industry, there are significanttwo-way role. Due to income levels, consumer demand in Hunan mainly meet basicsurvival and education needs, lack of demand related industries in the tertiary industry.Paper argues that the government should increase its support to the primary industry, topromote the development of agricultural science and technology to improve theproduction efficiency of the primary industry, thus contributing to the development ofsecondary industry processing industry to increase high value-added high-techinformation industry income distribution of tax policy support; Reasonable tax systemsettings should be considered to commodity price elasticity of factors, in order to betterplay the role of the tax. Through the income distribution of the income tax regulation toincrease the income and stimulate consumer; actively pilot camp changed to increasethe tax reform, and promote the development of tertiary industry.