| The report pointed out that the primary task of building a modern socialist country in an all-round way is high-quality development,the construction of a modern industrial system,adhere to the focus of economic development on the real economy,and in order to promote the development of the real economy,we are faced with such important challenges as upgrading the industrial structure,the transformation of growth drivers.Fiscal policy,as an important tool of national macro-control,plays a key role in allocating income and resources through a combination of increased fiscal expenditure and tax and fee cuts.It is also crucial to revitalizing the real economy and should be properly applied to upgrading the industrial structure.The level of economic development in Tibet is relatively backward in our country,with irrational industrial structure and low development level,which has severely hindered the process of transformation and upgrading of industrial structure in Tibet.Meanwhile,Tibet industrial development is in an important stage of transition from traditional industry to modern industry,and the emergence of characteristic agricultural husbandry formed by combining traditional agriculture and cultural tourism,as well as the influx of all kinds of modern emerging industries.In this critical period,the government should play its economic functions and use fiscal policies to promote the transformation and upgrading of traditional industries,the development of modern service industries and the optimization of industrial structure.In this context,this paper has done the following research on the effect of fiscal policy on industrial structure optimization in Xizang: First,it has sorted out the domestic and foreign literatures on fiscal policy and industrial structure optimization;Secondly,the basic concepts of industry,industrial structure and fiscal policy are defined,and the basic theories of fiscal policy promoting industrial structure optimization are sorted out.On this basis,the influence mechanism of fiscal policy on industrial structure optimization is further discussed.Thirdly,analyze the current situation of Xizang’s financial policy,industrial structure development and industrial structure optimization;Fourthly,select the panel data of 7 cities in Xizang from 2010 to2020,use GLS and two-stage regression to build static and dynamic panel models,and make empirical analysis of industrial structure upgrading and rationalization from the total amount and efficiency of fiscal policies.Fifth,based on theoretical research,current situation analysis and empirical test,put forward reasonable policy recommendations.The conclusions of this paper are as follows: first,the tertiary industry contributes the most to the tax revenue of Tibet,but there is disharmony between its tax revenue and industrial development;Secondly,the financial efficiency of Lhasa and Shigatse is higher than that of other cities.Thirdly,there is a serious mismatch between the structure of industrial output value and the structure of industrial employment in Xizang,and the structure of industrial employment obviously lags behind that of industrial output value.Fourth,the labor productivity of the primary industry in Tibet is low,while that of the secondary and tertiary industries is high.A large number of labor forces have been released from the primary industry and transferred to the secondary and tertiary industries.Fifth,Xizang Nyingchi City has a high degree of industrial structure optimization.The industrial structure of Xigatse,Naqu and Ali area is higher in level,but lower in rationalization.The industrial structure of Lhasa,Naqu and Qamdo is relatively low in level,but relatively high in rationalization.Sixth,the increase of fiscal expenditure in Xizang helps to upgrade the industrial structure,but it will hinder the rationalization of the industrial structure.The improvement of fiscal revenue inhibits both aspects of industrial structure optimization.Improving the pure technical efficiency of finance is helpful to rationalize and upgrade the industrial structure.Improving the efficiency of financial scale will make the industrial structure tend to be advanced,but will inhibit the rationalization of industrial structure.Based on the above conclusions,this paper puts forward six policy suggestions: first,correctly grasp the "double-edged sword" effect of fiscal policy;Second,give full play to the guiding function of fiscal expenditure policy;Third,improve labor productivity;Fourth,to guide the primary industry labor force to the secondary and tertiary industries;Fifth,flexible use of tax policies;Sixth,we will increase the efficiency of government spending. |