Since the reform and opening up, with the acceleration of industrialization and urbanization, the tertiary industry structure in China has undergone profound changes, which basically conforms to the general law of the evolution of the world industrial structure and the basic requirements of China's economic development. The industrial structure gradually got rid of the weak foundation of the primary industry, the unbalanced development of the secondary industry and the low level of the tertiary industry. The proportion of primary industry decreased, the proportion of secondary industry and tertiary industry increased, and the industrial structure gradually became reasonable. The task of industrial structure adjustment and rationalization has basically been realized, and it is developing in the direction of optimization and upgrading. The total growth of national economy mainly changes from the growth of primary industry and secondary industry to the growth of secondary industry and tertiary industry. The proportion of primary industry basically showed an upward trend from 1978 to the early 1980s, and began to show a downward trend from the early 1980s. By 200 1, from 28. 1% of 1978 to 15.2%, the internal structure of the primary industry has also undergone positive changes. The proportion of the secondary industry basically showed a downward trend from 1978 to the early 1990s, and a rapid upward trend from 1992, which became one of the main driving forces for the rapid economic growth in China. A relatively complete industrial system has been built, and the manufacturing capacity has been greatly enhanced. The proportion of the tertiary industry basically showed an upward trend from 1978 to 1992, and began to surpass the primary industry from 1985. Contradictions in transportation, post and telecommunications, which have long affected China's economic development, have been basically alleviated, and a modern service industry system is taking shape.
Although China's economic restructuring has made great progress, the unbalanced characteristics of China's industrial structure evolution are more prominent, and there are still many problems and deficiencies. Mainly manifested in: First, the industrial structure still needs to be further "corrected". At present, China's industrial structure is not reasonable enough, the primary industry has a surplus of labor, the secondary industry accounts for a large proportion, and the tertiary industry is still underdeveloped. At present, the per capita income level of China is slightly higher than the average level of low-income countries, but the income ratio of the secondary industry is higher than these countries, and the development of the tertiary industry is obviously lagging behind. As far as the employment structure is concerned, the problems of the low proportion of labor force in the tertiary industry and the high proportion or even surplus of labor force in the primary industry still exist. The adjustment of industrial structure in China has entered a new stage, and the industrial structure needs to be further upgraded. Only by adjusting the ownership structure and developing in a direction that meets the requirements of economic development stage and industrial structure adjustment can we achieve better results. Second, the regional industrial structure is unbalanced. Since the reform and opening up, the speed and quality of China's economic development have gradually decreased from east to west, and the regional economic development is obviously unbalanced, and the regional industrial structure is very unbalanced. From the comprehensive analysis of the industrial structure of various provinces and cities, the proportion of the secondary industry and tertiary industry in the eastern region is obviously higher than that of the primary industry. The proportion of primary industry in the western region is generally above 40%, which is higher than that in the central and eastern regions; The proportion of the secondary industry has always been lower than that of the central and eastern regions; The proportion of tertiary industry is lower than that in the eastern region and slightly higher than that in the central region. The economic development of the western region is relatively slower than that of the eastern region, and the proportion of its GDP in the national GDP is declining; The proportion of GDP in the eastern region to the national GDP is also rising accordingly, indicating that the gap between regional economic development is gradually widening. From 65438 to 0978, the western region's GDP accounted for 16.8% of the national GDP, which was 35.7 and 13.9 percentage points lower than the eastern region and the central region respectively. In 200 1 year, the proportion of the western region in GDP dropped to 13.6%, which was 45.9 and 13.3 percentage points lower than the eastern region and the central region respectively. Third, the speed of economic restructuring has affected the adjustment and upgrading of industrial structure. At present, due to the fact that some areas of China's tertiary industry have not been opened to non-state-owned capital, the secondary industry is relatively open, and the surplus of industrial products is obvious, which leads to the repeated decline in the prices of industrial products, while the prices of service items have repeatedly risen, and the characteristics of economic escape sequence are obvious, which has become an important reason affecting the adjustment and upgrading of industrial structure. Fourth, the slow process of rural urbanization has restricted the pace of industrial structure adjustment and upgrading. Since the reform and opening up, in order to prevent the over-expansion of urban population from causing a series of social problems, China has adopted the policy of transferring rural labor force on the spot, which makes a large number of rural surplus labor force unable to engage in the tertiary industry substantially, thus affecting the development of the tertiary industry to a certain extent.
Analysis of Current Industrial Tax Policy in China
From 65438 to 0994, China began to implement a new tax system, and gradually established turnover tax (value-added tax, consumption tax, business tax and customs duty) as the main tax categories, income tax (enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax) and resource tax (resource tax and urban land use tax). Special purpose tax (urban maintenance and construction tax, farmland occupation tax, fixed assets investment direction adjustment tax, land value-added tax, vehicle purchase tax), property tax (property tax, urban real estate tax), behavior tax (vehicle use tax, vehicle license plate tax, ship tonnage tax, stamp duty, deed tax, slaughter tax, banquet tax) and agriculture and animal husbandry tax (agricultural tax, animal husbandry tax) are the tax structures of supplementary taxes. The operation of the new tax system has basically adapted to the requirements of China's economic development, enhanced the regulatory function of taxation, promoted the rational optimization of industrial structure, and achieved remarkable results. First, the tax revenue has increased substantially and steadily, creating conditions for economic development and industrial restructuring and upgrading. Since the implementation of the new tax system, China's tax revenue has increased by 654.38+000 billion yuan annually, and the tax revenue of 654.38+0999 has exceeded the trillion yuan mark. Second, the flexibility of the new tax system has been enhanced, which has further enhanced the tax control function and promoted the adjustment and optimization of the industrial structure. Income tax plays an important role in regulating the flow of resources, and the regulating functions of value-added tax and consumption tax can not be ignored, especially after the new tax system has established the main position of value-added tax in turnover tax, "two taxes" have played an important regulating role.
Nevertheless, there are still some defects in the current tax system, which affect the pace of industrial structure optimization and upgrading to a certain extent, mainly as follows: First, the current tax-sharing system is not conducive to the free flow of resources. 1994' s tax system reform implements the tax-sharing system, and the central and local incomes mainly rely on * * * tax enjoyment, but the method of * * * tax enjoyment is very irregular because of the restriction of financial distribution and the influence of traditional concepts. Second, there are problems with the current "production" value-added tax. At present, the "productive" value-added tax implemented in China does not deduct the tax burden of fixed assets, which leads to repeated taxation, which is not conducive to encouraging investment and market competition, and increases the actual tax burden of high-tech enterprises and energy and raw materials industries with large investment in fixed assets and low consumption of raw materials. This situation deviates from China's industrial policy and is not conducive to the adjustment and upgrading of industrial structure. Third, individual taxes, such as social security tax, have not yet been levied; There are still some shortcomings in the taxes that have been collected. For example, the parallel implementation of two sets of income tax for domestic and foreign-funded enterprises is not conducive to expanding opening up and establishing a modern enterprise system and technological innovation mechanism; The preferential tax rate of enterprise income tax is unreasonable. The preferential tax rates for domestic enterprises are 27%, 18%, and those for foreign enterprises are 24%, 15%, 10%. The tax rate is high and there are many levels. In addition, the full progressive tax rate has caused an abnormal jump in tax burden near the critical point, which is not conducive to supporting the development and growth of small enterprises. The status of personal income tax in the whole tax system structure is still relatively low, which affects the proper adjustment function of income tax; The progressive tax rate of personal income tax is still relatively small, which makes the actual effect of personal income tax not ideal; Collecting personal income tax on residents' savings deposit interest has not really achieved the expected effect. Fourth, the regional orientation of preferential tax policies is prominent, while the industrial orientation is weak. China's existing preferential tax policies have obvious regional orientation characteristics, that is, from coastal areas to inland areas, the degree of preferential tax policies decreases from special economic zones-economic and technological development zones-economic open zones-other areas in turn, and its policy effect is to induce resources to flow to the southeast coastal areas, special economic zones and development zones. In contrast to the strengthening of regional orientation, the industrial orientation of tax incentives is still relatively weak. It shows that the preferential treatment for productive foreign-funded enterprises in special economic zones and economic and technological development zones is "one size fits all", which does not reflect the differences between industries or industries.
Analysis of tax policy after upgrading
(A) the content of industrial restructuring
The key to realize the fundamental transformation of economic growth mode, enhance the stamina of economic development and promote rapid economic growth is to adjust and optimize the industrial structure. The further optimization and adjustment of China's industrial structure should mainly start from the following aspects: First, steadily realize the transformation of industrial structure from adaptive adjustment to strategic adjustment. The way of transformation is mainly to create new products that meet the actual and potential needs through continuous innovation in the production field, and to change the short-term behavior of promoting economic development with the rapid expansion of production scale in the past. The second is to reduce the proportion of the primary industry, improve the product quality of the primary industry, and truly form high-yield, high-efficiency and high-quality agriculture. On the premise of effectively protecting and steadily improving grain production capacity, accelerate institutional innovation and organizational innovation to improve the scale and level of agricultural industrialization; Third, seize the opportunity of international manufacturing base transferring to China, and promote the adjustment and upgrading of industrial structure. Under this background, on the one hand, China should speed up the development of emerging manufacturing industries, on the other hand, it should transform the original manufacturing industries and upgrade their development level, especially the equipment manufacturing industry, so as to push the development of China's manufacturing industry to a higher level. The fourth is to intensify the reform of the economic system and further liberalize the restrictions on capital access of the tertiary industry. Really open some tertiary industries that still have the monopoly nature of state-owned capital to private capital, expand the profit space of private capital in these industries, and activate the capital investment of private capital in these industries. Fifth, vigorously develop the service industry. While continuing to develop industries such as commerce and trade circulation, transportation, finance and insurance, we will focus on cultivating emerging industries such as tourism, real estate and community services to strengthen local economic strength. Sixth, accelerate the implementation of the strategy of developing the western region. In addition to the support of relevant national policies, the eastern region should increase investment and technical support to the western region. The western region should take advantage of the favorable opportunity of western development, seize the opportunity, give full play to the advantages of abundant energy reserves, outstanding characteristics of agriculture, animal husbandry and tourism resources, low labor cost and certain basic industry development, increase opening up, speed up infrastructure construction, control the ecological environment, vigorously adjust the industrial structure, and gradually narrow the economic development gap with the eastern region.
(2) Deepen the basic content of industrial tax policy reform and implement industrial tax policies with different severity. The first thing the government should consider is to implement a low tax or exemption policy for the primary industry, reduce the actual burden of farmers, herdsmen and fishermen, and stabilize the basic position of the primary industry. In terms of tax policy, the government should continue to unswervingly promote the reform of rural taxes and fees, and effectively reduce farmers' various economic burdens. To control all kinds of arbitrary charges on farmers and reduce farmers' burden fundamentally, we must first solve the problem from the system, really take down the administrative fees and government funds specially collected from farmers, such as township overall planning funds and education fund-raising, gradually abolish unified labor accumulation workers and compulsory workers, reform the collection and use methods of village retention, comprehensively adjust the agricultural tax policy and the collection methods of agricultural specialty taxes, appropriately reduce or exempt some agricultural taxes and agricultural specialty taxes, and formulate reasonable tax burden standards; Secondly, governments at all levels should earnestly shoulder the heavy responsibility of reform and strictly implement relevant policies. For the grass-roots government to increase farmers' tax burden in disguise, the higher-level government should take relevant measures, including laws and administration, and strictly investigate the responsibility of those responsible, so that farmers can really recuperate.
Correctly divide the central and local tax legislative power. The correct division of tax legislative power is the first problem to be solved in the rational division of central and local tax power. The division of tax legislative power should be based on the principle of "centralization first, decentralization second", with reasonable decentralization and moderate decentralization. The local legislative authority should mainly include: the right to adjust some local taxes that are uniformly collected throughout the country and have a great impact on the macro-economy; The right to execute local taxes that are uniformly collected throughout the country but have little impact on the macro economy; And the right to legislate and interpret local taxes that are not uniformly collected throughout the country. Generally speaking, the exercise of local tax legislative power should follow the principle of supremacy and geographical principle, and the tax laws formulated by local governments should not violate the spirit of the basic tax law of the central government, and local tax laws and regulations formulated by local governments must be reported to the central government for the record. Because the scope of local tax legislative power and the applicable object of legislation are directly related to the relationship between central tax and local tax, which is a key content in the tax legal system. Therefore, in order to standardize and rule by law, local legislative power can only be limited to provincial legislatures, and municipal legislatures generally have no right to formulate tax laws and regulations; Some key elements of tax laws and regulations, such as tax rate and tax preference, must conform to the spirit of national tax law and the actual needs of local economic development; At present and in the future, the legislature should further strengthen its own construction, establish and improve its working institutions, enrich and equip professionals, improve the quality of tax legislation, accumulate experience in tax legislation, and enable the legislature to perform all its duties as soon as possible. On this basis, the composition of central tax and local tax is reasonably divided.
Reform the current preferential tax policies. First, gradually unify the internal and external tax systems and selectively implement the principle of "national treatment". The second is to gradually abolish the preferential tax policies based on regions and replace them with preferential tax policies that encourage industrial upgrading, technological transformation and high-tech venture capital. Third, the simplification of tax preferential forms wants to change many preferential forms. Fourth, the central government should focus on formulating preferential tax laws and regulations, so as to standardize and legalize preferential tax policies with certainty, unity, stability and predictability.
Fair tax burden of state-owned enterprises and non-state-owned enterprises. It should be noted that in the early stage of the development of China's market economy, the tax burden between state-owned economy and non-state-owned economy was unfair due to various reasons such as tax policy, enterprises themselves, tax collection and management, and social comprehensive tax management environment. It not only affects the rational adjustment of China's industrial structure, but also affects the normal development of the market economy. Therefore, focusing on tax reform, promoting the fairness and rationality of tax burden between state-owned economy and non-state-owned economy, standardizing the social functions of state-owned enterprises, reducing the overall burden of state-owned enterprises, and standardizing the tax administration of various non-state-owned economies are the key points for the government to adjust the tax policy of state-owned economy and non-state-owned economy.
In order to better maintain the market economic order, tax authorities at all levels should actively strive for the support and cooperation of customs and judicial departments, persistently crack down on tax evasion, tax evasion, tax fraud and other illegal and criminal acts, and optimize the tax environment; By establishing and improving the tax law announcement system, law enforcement publicity system and law enforcement responsibility system, we will promote the disclosure of tax identification, tax payment, services, penalties, taxpayers' rights and obligations, basis, behavior and procedures. , enhance the transparency of tax law enforcement and create a fair competitive tax environment; By strengthening the implementation and supervision of the administrative law enforcement responsibility system, changing the effective measures such as emphasizing entity over procedure in tax law enforcement, completely avoiding arbitrariness and ultra vires behavior in law enforcement, and striving to create an open, fair, efficient and civilized tax investment environment for investors; By improving the tax agency mechanism, standardizing the tax agency behavior, rationalizing the relationship between tax agencies and tax departments, ensuring that tax agencies conduct business under the premise of fairness, independence and transparency, and creating a good tax agency service environment.