How Does Tax Share Configuration Promote Industrial Structure Upgrade?

摘要

The paper shows that in China's tax structure of industry, the increase of tax revenue of secondary industry to total tax share can significantly increase the output elasticity of capital elements; the increase of tax revenue of tertiary industry also increase the output elasticity of capital elements but the influence is more remarkable than secondary industry; and the increase of tax revenue of tertiary industry will increase output elasticity of labor element, but influence is no significant. These exemplified results indicated that in today's Chinese economy, tax structure of industry has hindered the development of the industrial structure, it is necessary to reform taxes in tertiary industry from two aspects of the structure and function to promote industrial structure. It need improve the amount of resources tax and house duty in tertiary industry and reduce the share of business tax to upgrade the industrial structure and promote economic growth.