How Does Tax Share Configuration Promote Industrial Structure Upgrade?

DOI

10.2991/icmesd-17.2017.12How to use a DOI?

Keywords

Tax structure, Industrial structure upgrade, C-D production function.

Abstract

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.

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  - Zui-Yi Shen
PY  - 2017/05
DA  - 2017/05
TI  - How Does Tax Share Configuration Promote Industrial Structure Upgrade?
BT  - Proceedings of the 3rd Annual International Conference on Management, Economics and Social Development (ICMESD 17)
PB  - Atlantis Press
SP  - 62
EP  - 67
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmesd-17.2017.12
DO  - 10.2991/icmesd-17.2017.12
ID  - Shen2017/05
ER  -