The Study On The Elements Of Tax Burden In Servitization Of Industrial Structure

This paper studies the servitization of China’s industrial structure from the perspective of tax burden,analyzes the impact of China’s current tax burden on the servitization of industrial structure,and puts forward policy Suggestions to promote the servitization of industrial structure from the perspective of reducing tax burden and optimizing tax system.This paper analyzes the overall level of service orientation of China’s industrial structure from the two absolute indicators of service sector value added and employment number,growth rate of service sector value added and contribution rate.The research finds that China’s service industry has developed rapidly in recent years,and the trend of industrial structure servitization has become more and more significant,which conforms to the evolution law of industrial structure servitization.However,compared with countries with the same level of development,the proportion of service industry is still low.Through the horizontal and vertical comparison of the internal structure of the service industry,it is found that although the proportion of modern service industry has increased,the overall proportion is smaller than that of traditional service industry.From a macro point of view,this paper points out that the tax burden mainly affects the service sector productivity,household consumption and investment.Further subdivide tax categories,from the macro tax burden,turnover tax burden and income tax burden classification study tax burden on the service of industrial structure.On the basis of theoretical analysis,a multivariate regression analysis model with the above-mentioned three tax categories as the core explanatory variables is established to empirically analyze the impact of tax burden on the servitization of China’s industrial structure.Research findings:1.Macro tax burden to inhibit the service of industrial structure.The macro tax burden of the tertiary industry is higher than that of the secondary industry,and the growth rate of the macro tax burden of the service industry is significantly higher than that of the secondary industry.Compared with the secondary industry,the service industry is more flexible under the influence of tax burden,which is more easily affected by tax fluctuation.The indirect tax system further increases the tax burden on service enterprises,and some service enterprises even withdraw from the market,affecting the development of the service industry.Therefore,the macro tax burden of service industry has resulted in the inhibition of the service of industrial structure.2.Turnover tax burden inhibits the servitization of industrial structure.The turnover tax burden will increase the cost through the price mechanism,reduce the profit level of the industry,and then affect the development of the industry.The proportion of turnover tax in China has decreased,but the proportion is still around 50%.From the perspective of turnover tax structure,VAT still accounts for the majority,and the tax reduction effect after replacing business tax with VAT is not significant Consumption tax accounts for relatively low,did not play a positive role in the service of industrial structure.3.The impact of income tax burden on the service of industrial structure is negative.From the perspective of individual income tax,the positive effect of individual income tax reform has not been expanded and the proportion is relatively low,so it cannot play a role in adjusting residents’ income to promote the service development of industrial structure.In terms of corporate income tax,under the circumstance of the same tax rate,China’s service enterprises actually bear heavier tax burden than other countries.And downstream service enterprises also need to bear tax burden.The pressure of double tax burden hinders the development of service enterprises,which is not conducive to the productivity improvement and innovation of the whole industry.In other control variables,urbanization level and foreign trade have significant positive effects on the servitization of China’s industrial structure.Although economic development level,human capital and scientific and technological innovation have positive effects on the servitization of industrial structure,the coefficient is not significant.Finally,this paper puts forward policy Suggestions from the following aspects:establishing a tax system oriented to the development of the service industry,reducing the structural tax cut to reduce the macro tax burden,reducing the enterprise income tax rate to stimulate the innovation vitality of enterprises,optimizing the individual income tax system,improving the budget,and improving the tax collection and management level.