A Study On The Financial And Taxation Policies Of Industrial Optimization And Upgrading In Yunnan Province Under The Background Of Bridgehead Strategy

With the development of the national economy, how to realize the optimizationand upgrading of the industrial structure has become the key point of the sustainabledevelopment of economy in China. Changing the mode of economic growth,realizing the industry which become the labor-intensive to capital, technologyintensive, promote economic shift to the high technology industry and the thirdindustry has become the objective requirement of economic development. Becauseof market imperfections, and industrial development needs the stable macroscopicenvironment, in this process, with guide and support of the state policies, includingfiscal policy and financial policy is an important means of national economicregulation, which play an important role in the economic field. Rational andeffective fiscal policy and monetary policy can guide resource elements inoptimizing the allocation of various industries, encouraging new industry, andeliminating backward industries, realizing the industrial upgrading alternative,ultimately achieving the optimization and upgrading of industry, therefore thefinancial policy and monetary policy is effective guide to the important role ofindustrial upgrade. In this argument, with the effect of fiscal policy and financialpolicy on the upgrading of the industrial structure optimization, and utility analysisof effect of policy adjustment, to find out the fiscal and financial policy and theabsence of defects, according to the actual area continuously adjust the fiscal policyand monetary policy, to provide theoretical support and policy reference for regionaleconomic coordination and sustainable development.Based on the study on the domestic and foreign research results, such as thestudy of industry theory, theory of fiscal policy, and financial policy theory lay thesolid theoretical foundation for this thesis, with the study on the restricting factors ofindustrial upgrading, focus on the analysis of the effects of fiscal policy andmonetary policy on the development of the industry, sort out the relationship of them.Based on the analysis of domestic and foreign about industrial upgrading of fiscal and financial policy, providing some enlightenment and experience. According to theanalysis of the present situation of the industrial structure of Yunnan province，financial policy based on the upgrading of the industrial structure of the bridgeheadconstruction in Yunnan province. At the same time, choosing the data of economicindustrial development of Yunnan province from1995to2012, with the analysis offiscal expenditure, tax revenue, financial index and the technology industry, theoutput of the third industry, so as to obtain the effect of the fiscal policy andmonetary policy on the optimization and upgrading of the industrial structure of theshadow, in order to provide basis for measurement of scientific and reasonable policy.Finally, to achieve target of the optimization and upgrading industry in Yunnanprovince under the bridgehead background, based on the presence of vacancy andinsufficiency, proposed the present stage to promote the optimization of industrialupgrading fiscal and financial policy recommendations of Yunnan Province, toprovide theoretical support for sustainable development of the economy in Yunnanprovince.This paper selected under the background of Yunnan bridgehead as an example,Based on actual data analysis which conclude the result of the industrialdevelopment in Yunnan Province and provide some reference of the Yunnan actualsituation for the relevant departments to formulate the fiscal and financial policy ofpromoting industrial upgrading.