Research On The Impact Of Tax Policy On The Adjustment Of Industrial Structure

A reasonable industrial structure is a powerful guarantee for the rapid development of the economy, which can greatly improve the productivity and production efficiency, promote the healthy development of economy. Since the reform and opening up, the annual growth rate of China's economy maintained at a high level, the overall industrial structure with economic development constantly adjust and optimize, gradually more reasonable level. But throughout the world, compared with those highly developedcountries, our industrial structure still have much room for improvement, the main problem existed in the following aspects: industrial structure need to upgrade, high energy consumption per unit of GDP, the tertiary industry is under developed and so on. Party's 13 th five year plan proposed, in improving the balanced development, inclusive and sustainable basis, until two thousand and twenty GDP, urban and rural residents per capita income will be doubled. Main economic indicators will be balanced and coordinationed, the spatial pattern of development will be optimized, significantly increased the efficiency of investment and enterprise, integration of industrialization and information technology to further improve the level, industry towards high-end level, advanced manufacturing industry to accelerate the development of, new industry, new industry continues to grow, service is provided a further rise in the proportion of industry, consumer to economic contributions to the growth of the significantly increased.Tax as an economic adjustment lever functions under the current situation of economic development plays an increasingly important role. Tax policy is economic development of wind, but also counterproductive to economic development, a reasonable tax policy in a country or region to adjust the industrial structure upgrading plays an indispensable role, so as to further promote the rapid and healthy development of national economy. Taking Chengdu as an example, from the perspective of tax policy in-depth analysis of industry structure in Chengdu, change trend, Chengdu industrial structure unreasonable, points to the effects produced in the industrial structure of the role of tax policy, and how the tax policy be set for formulation of further optimizing the Chengdu economic structure and promote economic development of Chengdu further healthy development.