The Tax Effects Of Industrial Upgrading In China:Promotion Or Inhibition

In recent years,research on the relationship between industrial upgrading and taxation is a hot academic issue at the moment.On the one hand,industrial optimization and upgrading are directly reflected in the rationality and effectiveness of capital allocation,and promote the economy to provide sufficient tax source guarantee for the country’s tax revenue.On the other hand,industrial upgrading will promote the continuous optimization and adjustment of tax revenue,and better realize and The level of productivity development is matched,and it is better to satisfy the strong demand relationship of the whole social and economic development.At the same time,taxation,as a macro-control factor for stabilizing China’s economic development,has a clear adjustment and guidance for the adjustment of the entire national economic factor.Based on the relevant knowledge of industrial upgrading and tax growth theory,this paper analyzes the mechanism of industrial upgrading and evolution on tax revenue growth based on the realistic background of China’s tax-sharing reform in 1994:clarifying whether industrial upgrading is a promotion or suppression effect on tax revenue changes through evolution Mainly,industrial upgrading has a positive or negative direct impact on the growth of tax revenue.Taking the whole country as the research object,the paper discusses the tax effect of industrial upgrading from the perspectives of economic aggregate,industrial upgrading and macro tax burden.On this basis,a related model was established to conduct a series of empirical studies to examine the relationship between industrial upgrading and tax revenue growth.The study found that from a macro perspective,industrial upgrading has a positive effect on tax revenue,but from a micro perspective,the impact of industrial upgrading on tax revenues of different taxes is obviously different,so we are studying industrial upgrading.The impact of tax revenue needs to be comprehensively analyzed in combination with specific situations.In this process,it is also a problem that cannot be ignored in the rationalization of industry.Finally,this paper summarizes and revisits the conclusions of the study and proposes feasible suggestions for stimulating China’s tax revenue growth through industrial upgrading.