The Research On Value-added Tax System Reform Under The Background Of The Industrial Structure Adjustment

“13th Five-Year” period of China is a critical period to promote the adjustment of industrial structure and accelerate the transformation of economic development mode. The adjustment of industrial structure is the driving force of economic growth. It has an important role in balancing the total supply and demand of the society. Reasonable industrial structure change is conducive to the coordinated development of national economy and the improvement of social benefits. The medium and high speed growth of China’s economy benefit from the continuous optimization and adjustment of the industrial structure. At present, the main problem of China’s industrial structure is the three industrial structure are not reasonable. High pollution and high energy consumption of the manufacturing sector are dominant, while the development of modern service industry is lagging behind. As the main means to control the macro economy, the tax policy plays an important role in the adjustment of industrial structure. Value added tax revenue accounts for more than 30% of the total revenue of our country. As our country’s first major tax, the status of the tax system is self-evident. It is for raising income and adjusting resources, economic integration and other aspects of the role should not be underestimated. However, the research on the impact of value added tax on the industrial structure of our country is not much. The theory of value added tax and the theory of industrial structure also have a certain degree of separation. This thesis aimed to combine the theory of value added tax and the theory of industrial structure. Based on the background of industrial structure adjustment, this paper summarized the experience and problems encountered in the development of value added tax in our country and analysis of the previous reform of the value added tax burden and the impact of industrial structure, trying to promote the adjustment of industrial structure through the value added tax system.This paper reviewed the theoretical development of the value added tax system design and the effect of value added tax on the adjustment of industrial structure. This paper expounded the main contents of the theory of tax system design, the optimization theory of value added tax and the theory of industrial structure. Based on the perspective of the design of the tax system, tax factors, value added tax deduction system design, value added tax levy limits set, value added tax of the export tax rebate policy design, the article analyzes the mechanism of the value added tax system of industrial structure. The study found that the tax system can regulate the allocation of resources between departments through the influence of supply and demand. Categories of taxes, tax item, tax base, tax rate, tax preferential policies, such as tax elements are on the industrial structure has an important role in promoting. The design of value added tax deduction system, the setting of the collection scope and the export tax rebate policy have a positive impact on the industrial structure.Through the summary of the reform of China’s value-added tax system, the system could be divided into three stages, value added tax pilot phase, value added tax full implementation phase and value added tax transformation and expansion of the stage. This paper analyzed the background, measures and effects of each stage of the reform. It found that there are many problems in the current value added tax system, such as the incomplete deduction chain, the complex tax system, the tax preference policy is not perfect, the tax burden is unfair and so on.Based on the analysis of total amount and structure, this paper studied the effect of the value added tax on the industrial structure in two aspects. In the pilot phase, the value-added tax accounted for a leap of growth, the value of the three industries have increased significantly. In the full implementation of the stage, the dominant position of the second industry has been consolidated, the proportion of the third industry showing a slow growth trend. In transformation and expansion stage, value added tax burden and the industrial added value showed a high speed and steady growth. And in the full implementation phase and the transformation and expansion of the stage, the proportion of the third industry output value and value-added tax burden of the graphic changes in a negative correlation. Through constructing the multiple linear regression model, the influence of the reform of the value added tax system on the second industry and the third industry was studied. It found that the value added tax system played an important role in promoting the adjustment of industrial structure, and the second reform of value added tax system played a decisive role in the development of the third industry.Based on the current value added tax system is not suitable for the adjustment of industrial structure, the policy recommendations of promoting the reform of the value-added tax system under the guidance of industrial structure adjustment were put forward. From the value-added tax system elements to reform, simplify the tax structure, standardize the general taxpayer division standard, expand the scope of deduction and improve tax incentives and so on. By ensuring the integrity of the deduction chain of the value added tax system, reflecting the neutral value added tax principle, so that the value added tax burden to be fair, so as to promote the development of related industries and to achieve the goal of adjusting the industrial structure. The innovation of this paper are embodied to adjust the industrial structure as the background, based on the mechanism analysis, problem analysis, impact analysis, policy analysis of four dimensions, the fusion of the reality of the value-added tax system problems and value-added tax system to the industrial structure effect of value-added tax system reform related issues.