Research On The Coordinative Relations Between Baoting’s Upgrading Of Industrial Structure And Local Tax Sources Construction

Economy is the base of tax, and only rational industrial structure to promoterapid and healthy economic development, and only good functioning of the economywill be able to ensure a stable local revenue sources. Baoting County as a national keypoverty-stricken counties, while minority autonomous county, weak economicfoundation. National economic development in poor areas is an important part ofHainan’s economic construction, the comprehensive construction of HainanInternational Tourism Island makes Baoting ushered in its best developmentopportunities for upgrading the industrial structure Baoting provided the conditions.For the nation’s poverty-stricken areas such Baoting County, in the time of theadjustment of industrial structure upgrading, the key is to recognize their ownstrengths, to find their own special industries, and specialty industrial training forleading industries, foster reasonable structure, have obvious advantages local revenuesources and with local characteristics, thereby consolidating the basis of local taxsources, in order to achieve the purpose of the construction of local revenue sources.In this paper, the construction of the dominant local tax sources, from theperspective of upgrading the industrial structure, industry structure and on the statusof local tax sources Baoting County to inspect the structure. Founding Baoting Countyreal estate tax revenue too dependent on the tertiary industry an d the constructionindustry in the second, did not make full use of their advantages as a large agriculturalcounty.Such irrational industrial structure also directly reflected in the structure of taxsources up, mainly as sources of tax revenue structure is relatively simple, the mainsources of revenue constitutes the main source of tax revenue in the traditionalindustries. Then in order to further illustrate the relationship between the structure ofthe industrial structure and local tax sources, using the standard analysis andempirical analysis methods, introduction of industry revenue elasticity, taxcoordination coefficient, industrial indicators and a tax of three models from multipleangles analyze the relationship. Finally, based on the conclusions drawn from theperspective of industrial structure upgrading, combined with its own characteristicsBaoting,to discuss policy recommendations to strengthen the nation-building of localtax sources in poor areas.