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Upgrading of industrial structure adjustment is an important issue for economic development. Since the reform and opening up, China's economy maintained a high growth rate, the industrial structure also tremendous changes, Sichuan Province after the reform and opening up, the industrial structure evolved several times, showing a different industrial structure characteristics. In a market economy, the tax is one of the main tools of the state of the market economy behavior of macro-control, the same time, the tax for the adjustment and upgrading of industrial structure also plays a role can not be ignored. Tax on the adjustment of industrial structure, from a content point of view, including not only the total tax revenue of the adjustment of industrial structure, including the role of the tax structure on the adjustment of the industrial structure. Tax on the industrial structure adjustment and upgrading of the role, this article analyzes the following three aspects: First, the impact of the tax on the first industries, especially agriculture on agricultural taxes canceled before the heavy tax burden on farmers, however, after the abolition of agricultural tax farmers still facing the tax burden, the burden still exist; tax on the secondary industry, particularly in the industrial incentives, especially value-added tax incentives for industrial development in our province in transition, so that the increase in corporate profits, is conducive to investment in technology. However, the construction industry still pay sales tax; tax role in the development of tertiary industry, business tax that hinder the development of the tertiary industry as well as improvement measures. By analyzing the relationship of the tax and the three major industries, indicating that there are positive effects and negative impacts of the tax on industrial development and the problems of tax policy in the development of these industries, the tax reform measures and countermeasures. Discussed the conclusions in this article is the tax is different in different stages of development of the industry role. First, in order to effectively reduce the burden on farmers, after the abolition of agricultural tax should preferential agricultural policies truly implemented to peasants; increase efforts to support rural areas and farmers, accelerate the economic integration of urban and rural areas. Secondly, in view of the strategic importance of the secondary industry, particularly in the industrial province, we must unswervingly support the development of secondary industry, focusing on supporting the development of high-tech industries;, Sichuan Province of labor, to focus on solving the labor force , so have an appropriate balance between the development of labor-intensive industries, is conducive to social stability. Finally, pay attention to the status of the tertiary industry in the national economy, and gradually the current business tax reform, the ultimate goal is to be fully integrated into the scope of VAT collection; same time, the emphasis on modern service industry, modern service industry in the future, with energy consumption, increase the value characteristics.
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