Research On The Optimization Of Tax Source Structure From The Perspective Of Industrial Structure

As an important source of national finance,the tax revenue of China is still on the rise,but its growth rate is decreasing year by year.In 2016,the tax revenue of our country ran up to 13 trillion yuan.However,the growth rate reduced from 31 percent in 2007 to 5 percent in 2015,with average annual reduction of 3.25 percent.Conversely,China's fiscal expenditure is still in a relatively stable state of growth.And the spending growth rate is higher than the revenue growth rate.In order to promote high quality development of national economy,government insists on reduction of taxes and fees.Therefore,to solve the problem “how to make sure the tax growth can meet the needs of the financial expenditure while reducing burden of enterprises”,we need to think from the perspective of optimizing tax structure.There is a dynamic correspondence between industrial structure and tax source.The status of industrial structure defines the grand amount and structure of tax resource in some way.On the one hand,the transformation of industrial structure is the main driving force to promote economic growth.The process of economic development is the continuous refinement and specialization of social division of labor.New industries emerge and market scope expands during the economic development process.On the other hand,the transformation of industrial structure often brings about prosperity as well as decline of certain industries.New industries will be born while old ones die.The transformation will even change the pillar industries that supports the development of economy,which will directly affect the category and distribution of tax source.Therefore,from the angle of industrial structure adjustment,this paper studies the optimization of tax source structure so as to ensure scientific and reasonable economic growth.Based on the relative indicators and panel data analysis,this paper researches China's tax source.And the outcome shows that our country's tax source scale is large,but the growth rate is decreasing year by year.And the tax resource structure is out of balance.In order to get deep into the analysis,comparative analysis and regression model analysis to launch the industrial structure and tax source structure analysis.The population of Henan is large.And the sluggish growth of its tax source and unbalanced tax structure of the tertiary industry are similar to most of the provinces and cities in China.It is found that the tax sources problem in Henan mainly lies in the irrational industrial structure.Although the tax revenue is large but its growth rate is decreasing year by year.The first industry which is also the basic industry is developed in a lower degree.And the first industry's economic strength is weak and its tax contribution rate is extremely low.The second industry's revenue scale is large.But the growth rate is decreasing,the subsequent economic growth could be sluggish.The third industries increase and generate new tax source.But the industry internal development is out of balance.The tax conditions in Henan province is representative.In order to optimize China's tax structure and adjust China's industrial structure,we should set goals to improve the economy quality of the first industrial,and to enhance the second industry's growth and enrich development of the third industry to promote China's economy growing healthily.