An Empirical Study On The Relationship Between Industrial Structure And Tax In Shaanxi Province

The relationship between industrial structure and tax has been a hot academic research. On the one hand, the reasonable industrial structure can continue to make the production factor in the market efficiently allocate, provide assurance enough revenue for the state tax to promote economic development, at the same time, the optimization of the industrial structure will also promote the adjustment of tax policy and the basic elements of Taxation, and continuously meet the needs of the development of productive forces; on the other hand, as an important means of national tax the proportion of macroeconomic regulation and control, has a strong guiding role to each industry factors of production, affect a country or region of the industrial structure layout.Shaanxi province as an important province of western development,because of its abundant oil and gas resources and the guanzhong populated high-quality talent advantage, has been developing economic at rapid pace. But in recent years, along with the international energy prices, new energy into the market constantly, has caused great negative impact on the economy of Shaanxi. So Shaanxi decided to fully respect and the use of market prices on the basis of the law, the use of government monetary and fiscal policies such as tools for appropriate guidance, and gradually change the current over reliance on the present situation of energy industry, promote the structure optimization and upgrading, to achieve sound and rapid economic development. Tax as an important financial tool will play an important role in the process of adjusting the industrial structure.The theoretical basis for this paper is tax, industrial structure, development economics, and relationship between tax and industrial structure, industrial structure in shaanxi province and the status quo of the tax as the research object, by using theoretical analysis, statistical data analysis and the empirical methods of model analysis, analyze the industrial structure of shaanxi province development and the relationship between tax, combined with the characteristics of shaanxi province is proposed for upgrading industrial structure of shaanxi province in order to obtain stable tax sources and actively use the tax policy guidance to promote industrial structure optimization of the relevant policy recommendations.