Research On Alteration Of Tax Burden And Industrial Structure Optimization

The tax, as the important tool of government macroeconomic regulation and control, is the effective means of economic structure adjustment, while reasonable tax burden level for the adjustment of the industrial structure is also very important.Since the reform and opening,, the industrial structure of Guangdong province has made a lot of improvement, the proportion of three industrial added value in 2015 were 4.6%, 44.6% and 50.8%, respectively, after the proportion of the tertiary industry accounted beyond the second industry for the first time in 2013, the tertiary industry accounted for the first time beyond 50%, this accords with the general law of industry development. But to keep the good development momentum, continue to improve the proportion of the tertiary industry and further realize the optimization of industrial structure, Guangdong province also faces some challenges. The tax burden alteration of industries in Guangdong province indicates that, in recent years the impact of overweight tertiary industry tax burden on the development of the tertiary industry is not significant, however increase of modern service industry tax burden will inhibit its development to a certain extent.Therefore, this article combines industrial structure theory and the theory of tax and analysis the quantitative relationship between tax burden and the upgrading of industrial structure by using multiple linear regression method. For the realization of the goal of industrial structure optimization in Guangdong province, putting forward some suggestions to lower tax burden in the tertiary industry of modern service industry, is helpful to achieve the purpose of further upgrade of industrial structure in Guangdong province.