At This Stage In China, Research On Tax Structure Optimization Promote The Study Of Industrial Structure

Since the reform and opening up,the economy of China has achieved rapid development,and as the economic development has entered a new normal,China's industrial structure also has a series of problems.In the process of development,the industry is dominated by low value-added industries,high consumption,high pollution and high emission industries,while the proportion of high value-added industries and energy conservation and environmental protection industries in the three industries is very low.By stimulating demand at present,by the "investment,consumption and export" troika drive has less than the power of the development of economy,economic development has the high speed growth stage into a high quality development stage,so you must deepen the structural reform of the supply side.In the context of the new era,the 13 th five-year plan clearly proposes that economic innovation,coordination,green,open and Shared development are the strategic objectives of China's industrial structure optimization.However,at present,China's economic development mode is less intensive,structural problems remain prominent,and the industrial structure is unbalanced.Therefore,the adjustment of industrial structure is the key to economic growth.Tax structure under certain mechanism will promote the adjustment of industrial structure,but since the tax reform tax structure formed in the aspects of impetus to the development of the third industry,to reduce the enterprise cost also did not play a role of the corresponding adjustment,the formation of tax structure and upgrade of industrial structure is not appropriate to the situation.Therefore,in the process of supply-side structural reform,how to use tax structure to drive industrial restructuring is the key point of reform.Based on the actual development of China's economy,this paper aims to study the structural adjustment of tax structure and promote the adjustment of industrial structure.By describing the tax structure adjustment theory,the industrial structure adjustment theory,the following research lays the theoretical foundation.Then,according to the current reform of the tax system,we analyze the current status of the structure of the tax system.Through the combination of quantitative and qualitative analysis,this paper empirically analyzes the industrial structure of tax structure adjustment,and makes an empirical analysis on the total effect and structure effect of the structure adjustment of the tax structure by the VAR model.Through the status quo and empirical analysis,the paper shows that the tax structure of the tax structure can promote the restructuring of the industrial structure in terms of total quantity or concrete structure.By the method of the combination of theory and practice,this paper also concludes that in the process of tax reform of some specific tax is restricted in the reform of industrial structure adjustment problems,according to situation in all stages of economic development in China,made analysis for the cause of the problem.Finally,according to the existing problems in this paper,the existence reason analysis and the empirical conclusions,for tax structure optimization to promote industrial structure adjustment puts forward relevant policy Suggestions,to promote the optimization and upgrading of industrial structure,to provide new impetus to economic development,ensure the high quality of economic growth.