Study On The Influence Of "Replacing Business Tax With Value-added Tax" On Industrial Structure Of Henan Province

At the present stage,China's economic development has entered a period of slowdown.On account of the extensive economic development in the past,many problems such as resource waste and environmental pollution gradually appear.The government has begun to realize the importance of industrial restructuring.Since 2013,the state has gradually implemented the ?replacing business tax with VAT? policy across the country,and achieved full coverage of VAT reform in 2016,which opened up VAT deduction chain between the secondary and tertiary industries.The chain realizes structural tax reduction and promotes the rationalization o f resource allocation and the upgrading of industrial structure.At present,research on industrial restructuring and VAT program is rich,but there are not many studies about the impact of the reform on the industrial structure.This article takes Henan Province as an example and compares the industrial structure of the industry before and after the policy,and analyzes the various aspects of the impact of the reform on the industrial structure.In response to the problems that exist after the policy,suggestions are proposed.This paper first introduces the background and significance of the research,research ideas,research methods,and the innovations and deficiencies of this research.Secondly,it analyzes the theory of industrial structure,the background and content of the VAT program,and the mechanism of the reform to promote industrial restructuring.Then,based on the data of the Henan Statistical Yearboo k of 2008-2018 and the Statistical Communique of the National Economic and Social Development of Henan Province in 2018,mainly from the value-added growth rate,the contribution rate to economic growth,the employment structure,and the proportion of industrial added value,as well as the industrial structure advanced indicators and the industrial structure rationalization index,the differences between the development of the three industries,the industrial structure evolution trajectory and the internal structure of the industry in Henan Province before and after the policy were studied.After that,it analyzes the various aspects brought about by the VAT program to the industrial structure of Henan Province,the disadvantage of current value-added tax to industrial structure optimization,and the existing problems of industrial structure in Hen an Province.Finally,combined with relevant issues,the paper puts forward suggestions that Henan province should adapt to the policy to implement supporting measures to play the industrial structure effect of the policy,and promotes the optimization of industrial structure in Henan Province.