The Study On The Tax Policy For Promoting The Industrial Structure Adjustment Heilongjiang Province As An Example

The industrial structure is an important part of the economic structural adjustment, is closely related to economic growth, and has an important role in the balance of total social supply and total social demand. Reasonable changing industrial structure is conducive to the orderly and coordinated development of the national economy and social improvement of production efficiency. Therefore, many countries are actively developing appropriate industrial structure policy to correct unreasonable industrial structure evolution or accelerate the transformation of the national industrial structure, and compress national industrial structure evolution process, and ultimately achieve economic growth. After the reform and opening up, China has implemented a large number of industrial policy, many of them are a series of tax policy, but the actual effect of the tax policies of China’s industrial structure adjustment, has been the lack of detailed analysis of the system. Therefore, the combination of the theory of industrial structure and tax theory, systematic and detailed study of the actual effect of the tax policy implications of industrial restructuring, and then put forward tax policy to promote the adjustment of industrial structure, become this paper research content.Based on the above background, Heilongjiang Province as an example, first, the related concept of industrial structure adjustment is defined, the theoretical foundation and the internal mechanism of tax policies to promote industrial structure adjustment is elaborated, in order to make clear the object of study to promote tax policy of industrial structure adjustment in Heilongjiang province, At the same time in Heilongjiang province industrial structure development present situation and the problems and the current tax policy basis, to analyze three industry tax change status and basic characteristics, and found that the existing tax policy main problems of industrial structure adjustment in Heilongjiang province are as follows: Industry tax policy not effectively play its due function and industry guidance weakening, tax policy to encourage the development of industry the corresponding preferential tax dynamics and guide the lack of strength; Then for industry tax policy problems, the Heilongjiang province1980-2010years of three industry output value proportion and macro tax rate as variables, using Vector Autoregression Model on tax policy influence the effect of the adjustment of industrial structure in Heilongjiang province to make a positive analysis,according to the results of co-integration test, Granger causality test and impulse response, the conclusions are as follows:The tax policy of Heilongjiang province affects the adjustment of industrial structure, there is a causal relationship between tax policy and various ndustries, tax policy on every industry effect each are not identical. At the same time, analyzed the main practices of the domestic and foreign using tax policy to promote industrial structure adjustment, and combined with actual situation, draw lessons from domestic and international relevant experience; Finally, based on the analysis of the results of the effects of tax policies affect the adjustment of industrial structure of Heilongjiang Province and the related enlightenment of industry tax policy at domestic and international,The related enlightenment include:Effective incentive new and high technology industries,emphasis on industry guide kinetic energy and agile use tax preferential measures. puts forward the Heilongjiang province to promote the adjustment of industrial structure of the tax countermeasures:The national level tax measures include:make special tax bill, expanding "camp to add" range and promote every industry industrial structure adjustment of tax policy, The local-level tax policy include: positive for the pilot reform of the tax, carry out the pilot reform of system of other tax policy and rich preferential tax means.