Study On The Optimization Of The Industrial Structure And Tax Revenue Growth In Shenyang

Since reform and opening up,China’s economy has been developed rapidly and hasevolved from extensive development stage into a new phase.In this stage,extensiveeconomic growth subject to dual constraints of resources and the environment.Then inorder to maintain sustained and rapid economic growth.It is necessary to transform theeconomic growth mode.And then bound to adjust the industrial structure.With theadjustment of industrial structure,the proportion of primary industry continues todecline,the proportion of secondary industry is relatively stable and the proportion of thethird industry increases significantly.The industrial structure has been developed graduallyfrom "one two three" to"two three one".Industrial structure adjustment is closely related torevenue growth.The optimization of industrial structure adjustment can promote sustainedhigh quality of economic growth,thus promote the tax sustainable growth.This paper combines the tax economics and industrial economics.From the actualsituation of Shenyang industrial structure,the three industry tax revenue scale and the threeindustry tax structure to research.Combining with the analysis of the three industry taxburden and tax elasticity,this paper has carried on the comprehensive detailed research toShenyang industrial structure and the present situation of the three industry tax revenue.Onthis basis,using the econometric model to analyze the decisive role of industrial structure totax revenue and the influence degree of industrial added value to tax revenue.Furtheranalysis of the present situation of tax revenue and the factors of the industrial structurewhich restricting the sustainable growth of tax revenue,in the internal industry of thesecondary industry and the third industry.So as to put forward policysuggestions,promoting further optimization of industrial structure in Shenyang andpromoting the growth of tax revenue.Ultimately achieve the purpose of the coordinateddevelopment of industrial structure optimization and the tax revenue growth. This text is divided into five chapters:The first chapter, exordium.Specificallyincluding research background and significance,domestic and foreign researchreview,research ideas and frameworks,the innovation and insufficiency of this paper;Thesecond chapter,industrial structure optimization and revenue growth related overview andbasic theory.Specifically including the industrial structure related concepts,the compositionand development trend of industrial structure,industrial structure optimization relatedconcepts,tax related concepts,the characteristics and functions of tax. The research for thefollowing studies laid the theoretical foundation;The third chapter,current situation analysisand empirical analysis of the influence of tax revenue on the industrial structure ofShenyang City.This chapter combines the practical of Shenyang,Analyzed the currentsituation of industry structure and the three industry tax revenue,On this basis,combiningthe three industrial added value and the tax revenue data using Eviews software,carryingout the empirical analysis,Verified the influence degree of the three industrial added valueto the tax revenue;The fourth chapter,the analysis of the second and the third internalindustrial tax sources.this chapter specifically analyzes the second and the third internalindustrial tax situation and tax constraints;The fifth chapter,the suggestions of optimizingthe industrial structure to promote revenue growth.This chapter focuses on industryinternal revenue constraints put forward countermeasures and suggestions,optimizes theindustrial structure in Shenyang,in order to achieve sustainable growth of Shenyang localtax revenue.