Research On Fiscal And Tax Policies To Promote The Optimization Of Industrial Structure In Henan Province

In order to implement the concept of new era and new development put forward by the 19 th CPC National Congress,the optimization of industrial structure and the transformation of new and old kinetic energy have been paid more and more attention.The industrial structure of Henan Province realized the "321" layout in 2018,and the economy of the province continues to be in the forefront of the country.After the national strategy of ecological protection and high-quality development in the Yellow River Basin,Henan Province,as one of the nine provinces in the Yellow River Basin,has a high pressure of industrial transformation and upgrading.Affected by the epidemic situation,the economic growth rate decreased significantly in 2020,and the anti-risk ability of industrial structure is weak.It is concluded that it is more urgent to realize the optimization of industrial structure in Henan Province at the present stage,and it is necessary to build a new generation of growth poles and drivers according to resource endowments.Fiscal and taxation policy as a key means of government macro-control,the existing literature mostly studies the fiscal and tax policies to promote the optimization of national industrial structure from the aspects of total amount and structure,but due to the influence of strategic development demand,resource endowment and other factors,there are some differences in fiscal and tax policies needed for the optimization of industrial structure in different regions,and the relevant literature on Henan Province as the research object is relatively insufficient.This paper analyzes and studies the impact on the optimization of industrial structure in Henan Province from the two-way perspective of fiscal and tax policy,and puts forward fiscal and tax policy recommendations,which has a certain practical significance.This paper uses the methods of literature research,quantitative analysis and qualitative analysis,which is divided into five parts.The first part is the introduction,which mainly expounds the research background and the current research situation at home and abroad;the second part defines the relevant categories such as industrial structure,industrial structure optimization and fiscal and tax policies,and combs the relevant theories that fiscal and taxation policies affect the optimization of industrial structure;the third part analyzes the current situation and problems of fiscal and taxation policies for industrial structure and industrial structure optimization in Henan Province.The fourth part makes the relevant assumptions combined with the theoretical basis,through the empirical analysis of the two-way fixed effect model,we find out the effect of fiscal and tax policies on the optimization of industrial structure from the structural level and it provides a strong support for improving the fiscal expenditure policy and tax policy to support the optimization of industrial structure;The fifth part puts forward policy suggestions as follows: in terms of fiscal expenditure policy,first,optimize the structure of fiscal expenditure;Second,improve the agricultural subsidy mechanism;Third,highlight the main body of financial support;Fourth,strengthen social cooperation;Fifth,improve performance construction.In terms of tax policy,the first is to expand agricultural tax concessions;The second is to optimize tax reduction and fee reduction;The third is to improve the personal income tax system;Fourth,to deepen the reform of value-added tax.