Research on the Optimization Direction of Tax Policy Based on the Perspective of Industrial Structure Adjustment

DOI

10.2991/snce-17.2017.139How to use a DOI?

Keywords

Industrial Structure; Tax Policy; Optimization Direction; Optimization Strategy

Abstract

Economic structure adjustment with the core of industrial structure adjustment is the core of realizing the transformation of China's economic development mode. Market and government are the effective means to realize industrial structure adjustment. Due to the existence of market failure, the government's macro-control is essential. In the industrial structure adjustment, fiscal policy is superior to monetary policy, especially after large-scale fiscal expenditure policy, tax policy has become a key factor of affecting industrial resources allocation. Based on this, this paper first intends to analyze the direction of China's industrial structure adjustment and the function mechanism of tax policy on industrial structure adjustment, and then discusses China's tax policy optimization direction from tax structure, tax burden, tax incentives and other aspects.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xu Weishuang
PY  - 2017/07
DA  - 2017/07
TI  - Research on the Optimization Direction of Tax Policy Based on the Perspective of Industrial Structure Adjustment
BT  - Proceedings of the 2017 7th International Conference on Social Network, Communication and Education (SNCE 2017)
PB  - Atlantis Press
SP  - 685
EP  - 688
SN  - 2352-538X
UR  - https://doi.org/10.2991/snce-17.2017.139
DO  - 10.2991/snce-17.2017.139
ID  - Weishuang2017/07
ER  -