At a time when the economy pays more attention to the quality of development,implementing the new era and new development concepts proposed by the 19 th National Congress,transforming the economic development mode under the new economic normal,and promoting the upgrading of industrial structure are urgent needs for building a modern economic system.The government can wave the visible hand and influence the adjustment of the industrial structure through the implementation of fiscal and taxation policies.The current industrial structure of Jiangxi Province lags behind the average level of the six central provinces.It is necessary to guide the reform of traditional industries,develop modern service industries,study how to use fiscal and taxation policies and means to guide the adjustment of industrial structure,and exert the power of national fiscal and taxation policies to promote the industrial structure of Jiangxi Province.upgrade.The predecessors' research mainly studies the industrial structure optimization from the perspective of scientific and technological innovation.This paper selects the impact of fiscal and taxation on the optimization of industrial structure in Jiangxi Province and studies the role,considering the impact of fiscal input and total tax revenue.There are few existing literatures in Jiangxi Province.This paper takes Jiangxi Province as the research object,studies the current industrial structure development and existing problems in Jiangxi Province,and proposes the countermeasures to promote the optimization of industrial structure optimization in Jiangxi Province from the perspective of fiscal and taxation.This will help promote the economic development of Jiangxi,expand tax sources,and achieve sustainable growth in tax revenue.This paper firstly sorts out the literature related to the research content of this paper at home and abroad,studies the mechanism mechanism of the regulation and influence of fiscal and taxation policies on industrial structure,and conducts a detailed investigation on the performance of industrial structure upgrading in Jiangxi Province under the effect of fiscal and taxation policies,from the advanced of industrial structure.The description of the rationalization of the chemical industry structure.Comparing with the other five provinces in the central region and the national data,it can be seen that the GDP of Jiangxi Province was at a low level from 2004 to2018,and the output value of the secondary industry in Jiangxi Province was higher than that of the central and national levels,while the tertiary industry The data shows that the proportion is not enough.The industrial structure of Jiangxi Province is not high,and there is still a lot of room for upgrading and adjustment.From the perspective of fiscal and taxation,the general budgetary income and general budget expenditures of Jiangxi Province generally show an upward trend.In recent years,the tax revenue of the three industries in Jiangxi Province is at the middle and post-level compared with the central provinces.The tax revenue of the primary industry is in the six central provinces.The highest in the middle,and the tax revenue level of the secondary industry and the tertiary industry is in the middle and rear position compared with the six central provinces.Under the premise that the other conditions such as the tax collection level are basically the same,it can be seen that there is still a big gap between the industrial structure level of Jiangxi Province and the central average level,and there is room for optimization and improvement.Among the eight pillar industries of Jiangxi's secondary industry,non-metallic mining and dressing,non-metallic mineral products,non-ferrous metal smelting and rolling processing are the most important sources of taxation,and the secondary industries have more energy-industry industries.Such industries have high energy consumption and are not environmentally friendly industries.The eight pillar industries in the tertiary industry in Jiangxi Province are wholesale,retail,road transport,monetary and financial services,insurance,real estate development and management,other real estate and business services.Among these eight pillar industries,real estate development and management,Other real estate industry and business service industry are the most important sources of taxation,and the tax contribution of real estate development and management accounts for a large proportion,reflecting the imbalance of the distribution of tax sources in the tertiary industry.After theoretical and empirical research,this paper comprehensively examines the fiscal and taxation policies that promote the upgrading of industrial structure in Jiangxi Province,and gives countermeasures and suggestions.In the process of industrial structure optimization,Jiangxi Province has an unreasonable proportion of industrial structure,unbalanced internal development of the structure,lack of innovation in the development of advantageous industries,coexistence of fiscal and taxation policies and the absence of vacancies,and fiscal and taxation policies to support the upgrading of industrial structure.Insufficient and other outstanding issues.Theempirical results show that public finance budget revenue and public finance budget expenditure can significantly promote the industrial structure high index,that is,the use of public budget revenue and expenditure as a measure of fiscal and taxation policies can significantly promote the upgrading of industrial structure.There are many reasons for the problems related to the upgrading of industrial structure.From the perspective of fiscal and taxation policies,the formulation of fiscal and taxation policies and related mechanisms are not perfect,and there is no perfect market environment.Due to the offside and absence of the implementation of government fiscal and taxation policies,the input of fiscal policies and tax incentives exist in the implementation process.The phenomenon of not being in place does not respond to the different needs in the process of industrial development.Under the current new economic development model,fiscal and taxation policies can respond to the actual needs of industrial development and rationally allocate resources.In recent years,with the rapid development of the industry,the economy of Jiangxi Province has grown at a very rapid rate,but the current fiscal and taxation system still has shortcomings.This will not be conducive to the benign development of the industry and the industry,which will have a serious impact on the healthy development of the market.Therefore,this paper proposes to improve the fiscal and taxation policies and systems,attach importance to the role of fiscal and taxation policies,implement the tax reduction and fee reduction policies,improve the level of tax collection and management,improve the fiscal and taxation policies that promote the upgrading of industrial structure,guide the adjustment and optimization of the three industries,and support the characteristic industries of Jiangxi Province.Develop,create a more efficient and supportive external environment,combine various means to establish an industrial structure control system,form a multi-policy,multi-sector and multi-method cooperation,create a talent environment for industrial development,and promote the optimization and healthy development of the industrial structure of Jiangxi Province. |