Study Of Effectiveness On Tax Policies For Promoting The Transformation Of Industry Structure In Shanghai

Since 18 th CPC National Congress,the Party Central Committee has clearly stated that it is necessary to "implement new development concepts and build a modern economic system." "Science and technology innovation is a strategic support for improving social productivity and overall national strength.It must be placed at the heart of the country's overall development," and stressed that we must adhere to the path of independent innovation with Chinese characteristics and implement strategies that rely on innovation to drive development.This indicates the direction for the transformation of China's future economic development under the new normal,and plans a path.In the crucial period when the impact of the current international financial crisis will continue to be sustained,and the domestic economy is facing new and old kinetic energy shifts and growth shifts,industrial upgrading will lead the transformation of economic development and constitute an integral part of the Party Central Committee's efforts to promote overall coordinated development of the overall layout.Among these,Shanghai,as a leader in national economic development,takes the lead in exploring innovation-driven and transformational development.It is undoubtedly extremely important for Shanghai to establish a global science and innovation center,to enhance the competitiveness of an international metropolis,and even to lead regional economic development with the transformational development.From the point of view of taxation,the economy determines the taxation.Along with the changes in the industrial structure in the process of economic development,the adjustment of the industrial structure directly affects the distribution of the corresponding tax source,tax base,and taxation revenue.On the other hand,the tax policy will in turn affect the economic layout.The coordinated development of the economy and the adjustment of the industrial structure are inseparable from the regulation and control of tax policies and other policy tools.Therefore,it is important to pay attention to whether the tax distribution among different industries in the process of Shanghai industrial restructuring is rational from the perspective of taxation regulation and to how taxation policy should be used to promote the optimization of Shanghai industrial structure.Based on the economic and taxation data of industries in Shanghai and the relevant provinces and cities in the country,the paper intuitively describes the tax distribution of various industries in Shanghai's industrial upgrading and transformation process,and adopts quantitative methods such as DID mode to evaluate the actual effect of taxation policies to promote Shanghai's industry transformation.Specifically,first,through the scale of tax revenue growth,industry tax burden,tax elasticity,and tax coordination coefficient,Shanghai's secondary industry,tertiary industries and innovation-driven emerging industries account for a relatively large proportion of tax revenue.It compares and analyzes the data of Beijing,Tianjin,Chongqing and the entire country under the same period,and summarizes the tax policies of Shanghai which support the industrial development since the “Twelfth Five-Year Plan”.Secondly,according to the actual situation of Shanghai's industrial restructuring,it concludes that Shanghai's industrial upgrading coordinate with changes in tax growth and the structural transformation of the industrial structure and the tax revenue structure are basically synchronized,but the overall taxation burden of the secondary industry is too heavy.The upgrading of the industrial structure leads to the transformation of the tax revenue structure and concentrates on the rapid development of the service industry.Furthermore,the difference-in-difference estimation results also show that the reform program to replace business tax with value-added tax has a significant positive impact on the upgrade and transformation of Shanghai's industrial structure.Finally,according to the actual situation in Shanghai,this paper proposes that the tax burden on secondary taxes should be gradually reduced and it should actively promote manufacturing softening,reduce industry tax burden and promote the upgrading of industrial structure with diversity of tax preference.This article takes the relationship between industrial structure upgrading and changes in tax growth structure as a research focus,and uses a combination of normative analysis and empirical analysis to measure the increase in value of the industry in Shanghai and the corresponding growth trend of tax revenue from 2001 to 2015.Then taxation policies related to the development of the industry since the 12 th Five-Year Plan are summarized,starting with the industrial tax structure,studying the changes,and examining the impact of different reforms on designing taxation policies to explore the positive effects of taxation policies on industrial development.The study on the effectiveness of taxation policies to promote the transformation of industrial structure theoretically proves that taxation policies can effectively promote the transformation of the industrial structure.At the same time,through the analysis of the tax distribution of various industries and the effect of taxation policies in the process of upgrading and restructuring of Shanghai's industrial structure,on the one hand,it provides countermeasures for the further improvement of Shanghai's industrial structure,and on the other hand,it also provides ideas and methods for upgrading and transforming the industrial structure of other provinces,cities and autonomous regions across the country.