| Tax revenue is the footstone of the performance of government functions,the key of ensuring the development of economy and plays a significant role in improving people's livelihood.Tax revenue derives from the development of economy,which has a close relationship with its industrial structure adjustment,thus,tax revenue has a close relationship with industrial structure.Since 2012,the Hefei government has been strongly promoted the industrial structure adjustment,while insisting the strategy of"developing city based on industry",Hefei government has been carried out a series of measures,including transforming the industrial development mode,eliminating backward production capacity,vigorously developing high and new technology industries and modern service industry.As a result,the industrial structure adjustment of Hefei has been changed from the former "secondary-tertiary-primary"structure to"tertiary-secondary-primary"structure.Such changes certainly will affect Hefei's tax revenue from multiple ways.?Therefore,conducting research on the results of such effects has practical and guiding significance for the stable increase of Hefei's tax revenue and the sustainable development of Hefei's economy.This Paper consists of below five parts:The first part elaborated the background and significance of this research,summarized the innovation and shortage of the relevant papers at home and abroad;The Second part mainly introduces the concept of industrial structure and industrial structure adjustment,industrial structure theory,tax burden theory,tax elasticity theory,the impact of changes in industrial structure on the tax revenue growth,and the impact of tax revenue growth on the industrial structure adjustment;the third part mainly analyzes the changes in the industrial structure of Hefei City after its industrial structure adjustment in 2012,including the changes in the total output value and growth rate,in the proportion,the output value,the growth rate,the contribution rate,and the benefits of the three industries;in the fourth part,the impact of industrial structure adjustment on the tax revenue is mainly analyzed,including the changes in the total tax revenue and tax revenue of the three industries.On this basis,a panel model is constructed to analyze the relationship between the two,and the future development trend of tax revenue.Finally,it focuses on analyzing the industrial changes and tax changes of major tax industries in the secondary and tertiary industries after the adjustment,and exploring the influencing factors that are unfavorable to the tax revenue growth and stability existing in various industries;The fifth part tried to propose some policy suggestions in respect of industrial structure and tax policy,which is aimed to optimize the industrial structure,perfecting the system of tax policy,enhance the guiding function of tax policy and improve the working efficiency of tax authorities of Hefei city,and enlarge the local tax sources,ensure the stability of tax and increase the tax revenue of Hefei city. |
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