The Impact Mechanism Of Industrial Structure Evolution On Tax Growth And Empirical Study

In recent years,with the transformation and upgrading of industrial structure,the rapid decline in tax revenue growth has attracted considerable attention.As an important source of finance,tax revenue growth from the angle of industrial structure has profound practical significance for financial stability.Based on the relevant knowledge of industrial structure and tax revenue growth theory,combined with China's taxation system,this paper analyzes the impact of industrial structure evolution on tax revenue as follows: Changes in the industrial structure directly lead to changes in production activities,which in turn determine the tax base.The unbalanced development between industries and changes in the efficiency of the industry have led to differences in the tax elasticity and tax burden of different industries,which ultimately affects the growth rate of tax revenue.On the basis of this,taking Yunnan Province as the research object,considering various factors such as the economic aggregate,the evolution of industrial structure,the elasticity of taxation,and the macro tax burden,a comprehensive analysis of the correlation between the evolution of industrial structure and taxation growth in Yunnan Province was conducted.And study their interactions.The second industry in Yunnan contributes the most to the total amount of tax revenue,while the third industry has contributed to the growth of tax revenue.Using the data from Yunnan as a sample,a VECM model was established to examine the empirical relationship between industrial structure and tax growth.The study finds that there is a long-term equilibrium relationship between the evolution of industrial structure and tax revenue in Yunnan Province.The advanced and rationalized evolution of the industrial structure shows a significant positive effect on tax revenue growth.From the results of the cointegration test,the rationalization of the industrial structure compared to the advanced structure of the industrial structure has a more significant driving effect on the growth of tax revenue.From this point of view,the rationalization of the industrial structure is more important for the growth of taxation.In the process of industrial upgrading,promoting the rational development of the industry can effectively promote the growth of taxation.Finally,this paper reviews the conclusions of the study and puts forward some suggestions on how to promote the tax revenue growth in Yunnan in terms of industrial structure: consolidating the advantageous industries,promoting industrial upgrading,promoting employment transfer,and developing new industries that increase tax revenue.