Tax Policy Research About Lead Industrial Structure Transformation Of Productive Services

One rule of Industrial structure is to use Services to promote the upgrading of Industrial structure, and the history of Western developed countries also proved this point. Services become a dominant industry community replacing of manufacturing. It is also necessary trend of China's future development. As one of the core services sector, Production services are the most dynamic and most closely linked to other industries. Eighteen proposed to promote industrial restructuring, vigorously develop Production services and promote industrial upgrading. The positive development of Production services is essential in improving other aspects of industrial restructuring and upgrading. At present, our country lags behind the development of Production services and there are many problems. When China's economic development in the new normal, it is very important to made great efforts to develop Production services. It is China's Industrial prosperous guarantee to promote the development of Production services.As one of the important means of regulating economic countries around the world, Tax can go a long way in promoting the producer services, using guidance and regulation of tax policy,tax can drive the development of producer services toward favorable direction, this is the goal of this article. But our country for tax incentives in the productive aspects are few and the transfer of tax system is not perfect in producer services, income tax preferential way need to be adjusted, and the many preferential measures has been formulated lag behind at the requirement of the development of producer services, which are seriously hindered the development of producer services in China.Based on the industrial structure and the analysis of producer services which promote the adjustment of industrial structure upgrade documents and literature of productive service industry tax policy, many experts and scholars have suggested using tax policy to promote the development of producer services, and helping the transformation and upgrading of industrial structure, Through the analysis of the mechanism of producer services about promote the adjustment of industrial structure and the actuality of the description, producer services has many problems,then through cointegration analysis between producer services and industrial structure, it is concluded that China's producer services can promote industrial structure adjustment in the long term, induction coefficient suggests that producer services in the long term can promote transformation and upgrading of industrial structure, and which proves that it is very necessary to adjust the industrial structure, giving play to the role of producer services.The promotion of Tax policies to the development of Production services in the apparent. By the vector regression model analysis of Production services and Tax policies, we can conclude that Income tax exist unidirectional causality in the short term and the effect of Value-added tax is obvious in the long term. Business tax is an important tax of affecting Production services by the variance decomposition. The tax burden and tax structure are both Inverse relationship of Production services in the regression analysis of the tax burden. On the basis of empirical and foreign experience, I summarize the inadequate taxation of Production services and advance tax incentives of Production services. We hope to promote the development of Production services and the upgrading of industrial structure by improving the turnover tax, increasing the preferential income tax and changing tax concessions.