An Analysis Of The Effect Of "Replace Business Tax With Vaule-Added Tax" To Promote The Optimization And Upgrading Of Industrial Structure

With the development of China's economy,the new industry represented by the productive service industry began to rise.The development trend of China's industrial structure is from the "industrial economy" to the "service economy" transformation,China began to realize that the industrial structure upgrade to the economy.The impact of the development of services,change the current industrial structure,so that the industrial structure to achieve high-level,has become a consensus.In order to optimize the tex systam,aptiniza the imdusyrie stluceura,and pramate economic growth,starting from Shanghai in 2012,"Replace business tax with value-added tax" pilot,to May 1,2016,a comprehensive "Replace business tax with value-added tax" completed,six years of "Replace business tax with value-added tax" The curtain."Business tax is levied on value added tax" to further promote the development of the service industry,accelerate the optimization and upgrading of industrial structure speed.However,the implementation of the policy encountered problems,the effect of the implementation of the need for further study.This paper takes the status and industrial structure of the three industries before and after the "Replace business tax with value-added tax" to study the optimization of the industrial structure from the theoretical analysis and the empirical analysis.First of all,it summarizes the background and the reform course of "Replace business tax with value-added tax",summarizes the connotation of the industrial upgrading and its judgment standard,and expounds the mechanism of "Replace business tax with value-added tax" to promote the optimization and upgrading of industrial structure.Secondly,it analyzes the changes of China's industrial structure before and after the "Replace business tax with value-added tax",mainly through the three industrial output value of the proportion of gross national product and the contribution rate of gross national product description,and the "Replace business tax with value-added tax" to the industry Structure optimization and upgrading of the effect of evaluation.Then,on the basis of the general analysis,through the establishment of the double differential model,from the perspective of empirical analysis,the paper further analyzes the effect of the comprehensive "Replace business tax with value-added tax" policy on the optimization and upgrading of industrial structure.This paper analyzes that the output value of thetertiary industry has gradually increased and the influence on the gross domestic product has gradually increased,so that the development center of our country has gradually moved closer to the tertiary industry,and the industry has gradually adopted the technology-intensive Industry-led,a large number of labor to the tertiary industry gathered,value-added tax to use their own advantages to optimize China's industrial structure,so that China's industrial structure gradually to the advanced development,improve the irrational industrial structure.However,due to the existence of China's economic development is not equal to the existence of the "Replace business tax with value-added tax" policy to optimize the industrial structure of the effect is not fully play.Based on this,this paper puts forward the concrete suggestions and measures to further improve the value-added tax policy.