Changes Of Tax System Structure And The Adjustment Of Industrial Structure

China's economic aggregates now ranks second in the world,and China has become the largest country in the contributionrate of economic growth in perfection.Though the economic strength of our country is being strengthened constantly,but our country economy of extensive development present situation has not been effectively improved,the imbalance of industrial structure,lack of innovation,products lack of competitiveness in the international trade.In this context,we need to look at the economic development model and industrial layout,reforming and improving the shortcomings,which requires a focus on optimizing the industrial structure.So the Eighteenth National Congress of the Communist Party of China pointed out that "to promote the strategic adjustment of the economic structure is to accelerate transformation of the mode of economic development of the main direction of attack,governmentmust focus on improving the structure of demand,optimizing the industrial structure,promoting coordinated regional development,developing the urbanization,efforts to solve the major structural problems that restrict the sustained and healthy development of the economy and society." And our country in the "13th Five-Year" plan proposed the development idea of "innovation,harmony,green,open and sharing".Through the reform of tax system to realize the optimization of industrial structure,because of changes in the tax structure can affect capital,labor,technology,resources and environment of the supply situation,and the demand for consumption,investment,international trade.By impact on supply and demand,we can change the composition of the industrial structure.The role of tax structure in China has changed from the promotion of economic growth to promote the transformation of economic structure optimization.Thus,to reform the tax system,establish a taxation structure that can play a role in organizing income and macro-control,at present promote industrial optimization and upgrading of the structure of the tax system is the problem that our country needs to pay attention to and study.This paper discusses the issues related to the optimization of tax system and the adjustment of industrial structure.Firstly,this paper expounds the mechanism of tax system to optimize the industrial structure,from the perspective of supply and demand,this introduction lays the theoretical foundation for the following research.Secondly,this paper introduces the current situation of China's tax structure and existing problems,and analyzes the present situation and the tax burden of industrial structure.Then the paper empirically analyzes the mechanism of the tax system on the industrial structure.Finally,from the two aspects of supply and demand,the paper will give the corresponding tax policy recommendationsto promote the optimization of industrial structure.