Research On The Present Situation And Countermeasures Of Structural Tax Reduction Policy To Promote The Transformation And Development In Jining City

On December 8th,2008,the concept of "structural tax reduction" was formally put forward at the Central Economic Conference.This is a milestone in the formulation and implementation of structured tax reduction policies,and put forward a broader policy reform and development space for the country to use tax policy leverage to promote economic structure more optimized.In fact,the structural tax reduction is not for the individual industry blindly "minus" the tax burden,but through the policy measures of "increase with decrease,development with control,structural adjustment" to achieve effective promotion on the national support of the green sustainable development industry,high-tech industries and strategic emerging industries,and effective suppression on the high pollution,high energy consumption,low output industry,so as to achieve the purpose of adjusting the economic structure and industrial structure.In general,structural tax reduction policy has two positive effects: First,as a powerful means and effective tools of active fiscal policy to speed up China's economic adjustment and tax reform pace;Second is to reduce the enterprise tax burden,enhance the local industrial transformation,and provide a broader space for the development and transformation of the city.Based on a systemic summary and induction for structural tax reduction,and the related theory,the paper objectively analyzes the role of structural tax reduction cuts in the process of development and transformation of Jining city as a resource city,and points out the existing problems and reasons,and puts forward the countermeasures and Suggestions.This paper is divided into seven parts: the first part analyzed the time background and practical background of the structural tax reduction to the transformation of Jining city development research,and introduced the thesis research ideas,content,significance,method,framework and innovation point;The second part defined the concept of structural tax reduction and resource city,mainly expounds the related theory of structural tax reduction and tax policy and the related theory of resource-based city transformation,and the related literature review;The third part summarized the structural tax reduction in the industrial structure,industry vitality,the development of export-oriented economy,circulation economy aspects in Jining city to carry out the situation,explained the present situation of structural tax reduction in Jining city;The fourth part mainly analyzed how structural tax reduction influences the industrial structure adjustment and the local tax revenue,mainly mastered the relationship between tax cuts and the industrial structure and the tax revenue,analyzed what the structural tax reduction plays a positive role to the transformation and development of Jining city.The fifth part is the current the problems and the reason of structural tax reduction in the transformation and development of Jining city;The Sixth part combined with the needs of the development,put forward to recommendations promoting the development of the urban transformation,and optimizing the structure of tax policy;The seventh part is conclusion and prospect,put forward to the advice for next study how structural tax reduction influences the transformation of urban development.Research on the present situation and countermeasures of structural tax reduction policy to promote the transformation and development in resource-based city,the current information for reference is still small,targeted application of research even less.Based on the selection of Jining City as an empirical research object,this paper researched and analyzed the present situation,effection,questions and reasons of the structural tax reduction policy to promote the transformation and development in Jining City,and provided specific iedas for the resource-based city to adjust the structure with using structural tax reduction policy to optimize the secondary and tertiary industries and vigorously develop high-tech industries and strategic emerging industries,and provided a better reference for the similar cities on transformation and development.