Analysis Of The Impact Of Tax System Structure On Industrial Structure

After more than thirty years of reform and opening up and economic system reform,profound changes have occurred in the industrial structure.However,the industrial structure is not fully optimized and energy saving.Emission reduction situation is still grim.Therefore,to speed up the adjustment of industrial structure,optimization and upgrading,to further promote the sound and fast development of Chinese economy,China is facing the problems.The national "13th Five-Year" has put forward a clear plan to build a new system of industry,and vigorously promote the modernization of agriculture etc..Tax as an important tool of the government's macro regulation and control,has affect the behavior of economic subject.At present,China is in the tax structure optimization of the industrial structure,critical period of adjustment,tax structure influence on industrial structure adjustment,to ensure that the tax structure can adapt to the development trend of the industrial structure,has important practical significance to promote the target of optimizing and upgrading the industrial structure.At present,transfer tax is still too high,the regulatory role of income tax has not been effectively play,dual main tax model has not really established.These problems not only affect the function of the tax,but also hinder the adjustment of industrial structure.Therefore,this paper studies the impact of China's existing tax system on the industrial structure,and puts forward the policy recommendations.First of all,the theory of tax system structure and industrial structure is sorted out.Secondly,on the basis of theoretical analysis,the present situation and problems of the tax system structure and the industrial structure of our country are analyzed using the chart.Econometric model is established,and then analysis the tax system and the relationship between the industrial structure adjustment.According to the two levels of tax structure,this paper is divided into two parts: first,this paper selects the proportion of turnover tax,income tax,the three indicators of the industrial structure to establish the VAR model.Secondly,in order to analyze the effect of tax structure on the industrial structure effect,selection of value-added tax,consumption tax,business tax,enterprise income tax,personal income tax and the industrial structure index again to establish the VAR model for quantitative analysis.After the study,this paper concludes that there is a long-term equilibrium relationship between tax structure and industrial structure,the structure of tax system gives an impact on the industrial structure is lagging behind,the impact of turnover tax has been negative,the income tax in the short term is positive,but in the long term is negative and greater than the income tax on turnover tax the impact of industrial structure change.Different taxes have different effects on the adjustment of industrial structure.Finally,according to the above research,this paper gives some suggestion for the further study: improve the information feedback mechanism;continue to promote the structural tax reduction;gradually reduce the turnover tax;effectively improve the income tax;and improve the matching measures.