A Research About Optimization Of Industrial Structure And Promotion Of Tax Source Construction In The Comparative Perspective Between Dongguan And Foshan

The tax system has a positive impact on a local industrial structure,but the stability of the industrial structure also affects the stability of the tax base in the area.Specifically,the impact of taxation on the industrial structure is mainly as one of the means for China's macro-control.It adjusts the tax system and then influences the development of the industry so that the industrial structure tends to be optimized;the adjustment of the industrial structure affects the internal structure of the economy.,And the optimization of the industrial structure determines the potential for sustained high-quality growth of the economy,thus affecting the stability of the tax source.A comparative analysis of the two places can better show the relationship between the industrial structure and the tax source.Based on this,this article selects Dongguan and Foshan,which have similar economic aggregates and are located in the east and west wings of Guangzhou,and compares the economic conditions,industrial structure,and tax sources of the two cities from the 2011 to 2016 data of the two cities.Analyzing the advantages and disadvantages of their respective industrial structures and their impact on tax sources has positive and practical significance for optimizing the industrial structure of the two places.This article first compares the GDP of Dongguan and Foshan,GDP in the three major industries,the proportion of different industries in the GDP,the gross national product of the main industries of the second industry and the third industry,fixed asset investment,domestic and foreign currency inventory,analysis of the respective economic development advantages and shortcomings of Dongguan and Foshan.Secondly,it compares the total tax revenue,tax elasticity,macro tax burden,internal industrial tax revenue,and taxation of major industries in the secondary and tertiary industries in Dongguan and Foshan,and analyzes the reasons for the differences in tax contribution between the two cities.Finally,based on the impact of the current industrial structure of Dongguan and Foshan on the construction of tax sources,this paper combines the overall strategic deployment and requirements of the 19 th National Congress of the Communist Party of China and the “Thirteenth Five-Year Plan” outline for industrial development and taxation system construction.From the perspective of promoting optimization of industrial structure adjustment,this article proposes the policy options of optimizing the industrial structure of Dongguan and Foshan to promote the construction of tax sources according to the respective industrial characteristics of Dongguan and Foshan,and the two cities from Dongguan and Foshan.Industry commonality,proposed the two cities to optimize the industrial structure to promote the common source of policy choices.Only if the three major industries have a reasonable internal structure and coordinated development can we promote a more reasonable development of the economy and then a good tax base can be formed to facilitate the stability of the tax source structure.