Research On The Impact Of The “reform Of The Camp” On The Adjustment Of Industrial Structure

With the sustainable growth of economy,the industrial structure will continue to adjust and achieve transformation and upgrade.The adjustment of industrial structure is influenced by plenty of factors,such as supply,demand,international investment,international trade and other factors will affect the adjustment of industrial structure.Under the market economy condition,the industrial structure of a country is generally formed by the supply and demand of the market.However,the industrial structure formed by the market mechanism does not necessarily reach the optimal state due to the market failure.Therefore,the government could guide the development of the industry.There are many fluctuant factors of industry structure which impact by government,because of the government could take advantage of the tax policies to proceed macroscopic guide,thereby influence labor,technology,capital and other production factors flow within industries.As a result,tax policy is an important method that helps government adjust the industrial structural transformation and updating.Since 2013,the state is gradually implementing the Value-Added Tax instead of business tax on a national scale(hereafter referred to as replacing business tax with VAT),and completes the full coverage of the pilot in 2016.In the long term,the value-added tax and business tax are the two most important turnover taxed in our country,which account for more than half of total value of the tax,but with the development of economy,the two-tax parallel has failed to meet the changing needs of our country's economic growth pattern,therefor,the disadvantage of the resulting is more and more,such as double taxation,the offset chain of VAT is incomplete and so on.The implementation of ‘replacing business tax with VAT' is optimizing tax system,eliminate double taxation problem,at the same time,it provides strong institutional support for upgrading the industrial structure and transforming the mode of economic development.The article is taking Yunnan province as an example,to study the influence degree and function analysis of ‘replacing business tax with VAT' on the adjustment of industrial structure in Yunnan province,using the theory and empirical analysis to draw relevant conclusions.First of all,this article introduces the background and meaning of the research,the research idea and method,and the innovation of the research.Secondly,the article expounds the relevant theories of industrial economy and ‘replacing business tax with VAT' affect the mechanism of the industrial structure adjustment,summarize the main content of ‘replacing business tax with VAT' policy,and analyze the advantages of comparing VAT and business tax.Meanwhile,describe the evolution of industrial structure of Yunnan province from 2007 to 2016,and use the tax burden?tax elasticity and other calculating methods to analyze the change of tax in Yunnan province.Finally,using linear regression method and input-output method,analyses the policy of ‘replacing business tax with VAT' influence on industrial structure in Yunnan province,in the meantime,the article puts forward suggestions on the problems of ‘replacing business tax with VAT' in Yunnan province during the transitional period.