The Research On Structural Tax Reduction In Luoyuan County

In our country’s financial system,tax plays an important role,not only contribute to the vast majority of state revenue,provide financial guarantee for China’s construction of socialist modernization,promote the development of social economy and modernization,is the important means of the state of the national economy’s macro-control,the social adjustment of production structure leading the consumption has a positive effect.For a long time,our country’s economic development is mainly on the demand side,and has made great achievements,and there are many experiences and lessons.Under the new normal economic situation of China,the implementation of supply side structural reform is an important measure to promote economic structural reform,industrial structure transformation and upgrading,and create an upgraded version of China’s economic growth in a period of time.At present,our country’s social and economic reform is entering into the deep water area,it is necessary to release the new demand,pay attention to the demand side pulling effect of investment consumption and export"three carriages",but also to create new supply,pay attention to the supply side land,labor,capital,technology progress,system innovation and TFP upgrade.On the side of the supply side,the fiscal and tax policies are promising.Luoyuan county is located in the southeastern coastal area.As an underdeveloped area in Fuzhou,its economic development mainly relies on the real estate industry and slate industry for a long time,and its economic structure is relatively simple.In the central vigorously promote the supply side structural reform at present,Luoyuan county actively change the mode of economic development,take the initiative to shut down stone plate factory,increasing the supply of real estate land at the same time,strong investment,the introduction of a large number of provincial key enterprises,create a certain social and economic benefits.However,in the process of economic restructuring,Luoyuan county has also encountered some problems.These problems are commonalities and are common throughout the country.Some of them are unique to Luoyuan,and deserve in-depth analysis.The supply side structural reform is the innovation of the party central to actively respond to the new economic norm,explore the great practice of the socialist market economy,promote the supply side in the process of structural reform,tax policy is one of the important means of macro-control;this paper starts from the supply side structural reform and the structural tax theory analysis,to explore the mechanism of influence on the current tax system in China the factors of production yield and income distribution,from the perspective of total factor productivity improvement suggestions of structural tax reduction.