The Tax Policy To Promote The Development Of The Real Economy

Real economy is the economic form of real wealth creation, after the financial crisis, all countries attach importance to the development of the real economy.Our country also make the real economy as a key strategy of China’s economic transformation, and introduced a series of policies to support the development of the real economy. However, the present situation of the real economy is still not optimistic in our country, there still exist many problems which restrict the development of the real economy. In order to achieve the healthy development of the economy in our country, change the way of economic development, improve the environment for the real economy, provide a good policy environment, has become a very important and urgent task that our country government faces. In this situation, a comprehensive and in-depth research in the existing tax policy to promote the development of the real economy has a strong practical significance.At first, this paper analyzes the mechanism of tax policy influence the real economy, and puts forward the supply, demand, direct and virtual economy, technology, finance the five aspects of route choice. In formulating the principle of timeliness, global, importance, specific in tax policy selection, summary the current situation of our country’s real economy, and analyzes the problems existing in the real economy in China. According to the tax policy path to solve the problem, this paper combed the tax policy which related to the real economy’s current situation in our country, and to the overall evaluation.Second, Based on the influence of different tax on the real economy in China is analyzed,use the data of 1995-2013 in our country, this paper empirically the influence on the real economy respectively from the enterprise income tax, individual income tax, value-added tax, consumption tax, business tax. According to the analysis of test results, drawing the conclusion:to strengthen the consumption tax, perfect the income distribution and resource allocation functions; Short-term promotes the development of the real economy mainly by the adjustment of enterprise income tax and value-added tax; Improve personal income tax, business tax and consumption tax in the long term.Third, put forward Suggestions for better, this article selects the developed countries of the United States, Germany, Japan and emerging economies of Russia, India, introduce their tax policy after the financial crisis to promote the development of the real economy, from the expansion of domestic demand, reduce the tax burden on enterprises, promote the adjustment of economic structure and increase the fiscal revenue generalizes the four aspects, and summarizes the experience and draw lessons from.Finally, based on theoretical analysis and empirical test, combining with present situation of the real economy in our country and the comb of the existing relevant tax policy, in drawing lessons from foreign experience in tax policy to promote the development of the real economy, on the basis of the article puts forward the "practical", "length", "increasing with decreasing" and "harmonious form a complete set" four great guidance. Under the guidance of the four principles, and puts forward the further perfect tax policy suggestion to promote the development of China’s real economy: Tax policies of improving the personal disposable income and consumption tendency to expand consumption demand; Tax policies of solving the financing difficulties and labor lack and low profit to promote the development of small and medium-sized enterprises; Tax policies of regulating financial profit to adjust the fictitious economy; Tax policies of promoting industrial structure adjustment and technology progress.