Abstract
Reasonable tax burden level is of great significance to the industrial structure adjustment. Based on current situation of industrial structure and industry tax in Guangdong province, we use econometric analysis method with the level coefficient of industrial structure, analyze the relationship between tax burden and industrial structure and put forward reasonable tax burden of industries in Guangdong province and policy recommendations to promote the upgrading of industrial structure.
Highlights
The new normal of economy in our country, which works as the basic situation in the present and the future of economic society, means the moderate slowing-down in economic growth, relatively balanced economic structure, industrial structure transformation and upgrading at the same time and the realization of the industrial structure optimization
We choose the level coefficient of industrial structure as an index to measure industrial upgrading. here we define the level coefficient of industrial structure as, if the regional economy is divided into n industry, we arrange these industry from high level to low level, and the proportion of these industry notes: q(j) (0 < q(j) < 1), so we can get the level coefficient of industrial structure of this region [4]: n1
According to the positive and negative of the variable coefficient, it can be explained that secondary industry tax burden and level coefficient of industrial structure are significant positive correlation
Summary
The new normal of economy in our country, which works as the basic situation in the present and the future of economic society, means the moderate slowing-down in economic growth, relatively balanced economic structure, industrial structure transformation and upgrading at the same time and the realization of the industrial structure optimization. Industrial structure optimization means adjustment on the existing industrial structure, taxation is a tool of the realization of government macro-control and is a measure of market efficient allocation of resources [1]. During the 12th Five-year Plan, special economic zones of Guangdong vigorously promote independent innovation and continuous optimization and upgrading of industrial structure. (2016) Research on Tax Burden and Industrial Structure Optimization of Guangdong Province.
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