| The tax policy is one of economic policies which the government use, and it can't be substituted. Whether there is the tax revenue and how many, it directly affects each industrial development prospect. Taking this into consideration, the various countries is specially the economical developed country, all regard the tax policy formulation and the adjustment as the powerful impetus method on the industrial structure adjustment. However, with many kinds of factors influencing, the tax policy does not well in the industrial structure adjustment. The tax policy function and the policy potential also need the further excavation. Hubei is one of the old industrial basic in our country, the development of manufacturing industry is very important to its future development. The manufacturing industry wants to develop deeply in the new time, and it makes a bigger contribution to the entire province industrialization, it is necessary to apply the tax policy to promote and adjust the manufacturing industry structure.The paper takes the tax policy theory and the industrial structure optimization theory as the rationale, and discusses the tax policy how to influence the manufacturing industry structure. Through the correlation data on Hubei Province's automobile, the steel and iron, chemical as well as the textile profession, elaborates the tax policy impetus effect to the Hubei Province manufacturing industry structure adjustment and the promotion. Through studies other national tax revenue industrial policy, and according to the Hubei Province manufacturing industry structure existence the question as well as the Hubei Province manufacturing industry development mentality, propose promotes the tax policy adjustment suggestion in view of the Hubei Province manufacturing industry structure.This paper uses the typical survey, the inquiry investigation, study reports and many kinds of forms, thus widespread, thoroughly investigates on the relations between the tax policy and the Hubei Province manufacturing industry structure adjustment, shows the tax policy promotes the Hubei Province manufacturing industry structure and lead the economy growing. |