The Study On Fiscal Policies Promoting Industrial Structure Of Our Country

In the new century, the tendency of economic globalization is strengthened andthe promotion of the industrial structure plays a more and more important role on thedevelopment of society and economy. The industrial structure of our country is facingmany problems, especially the proportions of the first industry and the secondindustry are obviously high and the proportion of the tertiary industry is obviously low.As an important tool of the government to guide the economy, the fiscal policy caneffectively attract resources to the fields of higher efficiency, and the fiscal policy canalso achieve the optimal allocation of social resources. Therefore, the fiscal policy hasbeen the tool of the government to promote industrial structure, and making use of thefiscal policy is not only the internal needs of industrial development, but also therequirement of the optimization of the industrial structure. The fiscal policy will helpthe society and economy achieve further development.This essay focuses on the promotion of the industrial structure, and analysis thebasic theory of fiscal policy to promote industrial structure. And the essay also liststhe problems of the fiscal policy in the process of promoting industrial structure, andat last the essay lists the fiscal policies to promote the industrial structure. The essay isdivided into five chapters. The first chapter introduces the backgrounds and thesignificance of the research, literature review, and the brief overview of the researchideas, methods, innovations and the shortcomings. The second chapter includes thedefinition of related concepts, related mechanism and theoretical basis. The thirdchapter introduces the current fiscal policies of promoting industrial structure and theexisting problems, including the evaluation of current fiscal policies and theimplementation effect. The fourth chapter lists some fiscal policies of promotingindustrial structure of some typical countries, including United States of America, theUnited Kingdom, Japan, Singapore, as well as the enlightenments. The fifth chapterlists the detail fiscal policies to promote the industrial structure, including fiscalexpenditure, tax incentives, financial subsidies and the government procurement.