Research Article
Research on the Impact of Local Tax Revenue and Tax Structure on the Upgrading of Local Industrial Structure
@INPROCEEDINGS{10.4108/eai.17-6-2022.2322612, author={Xiaoqian Cheng}, title={Research on the Impact of Local Tax Revenue and Tax Structure on the Upgrading of Local Industrial Structure}, proceedings={Proceedings of the International Conference on Information Economy, Data Modeling and Cloud Computing, ICIDC 2022, 17-19 June 2022, Qingdao, China}, publisher={EAI}, proceedings_a={ICIDC}, year={2022}, month={10}, keywords={local tax revenue; tax structure; turnover tax; income tax; property tax; industrial structure upgrade}, doi={10.4108/eai.17-6-2022.2322612} }- Xiaoqian Cheng
Year: 2022
Research on the Impact of Local Tax Revenue and Tax Structure on the Upgrading of Local Industrial Structure
ICIDC
EAI
DOI: 10.4108/eai.17-6-2022.2322612
Abstract
In order to study the local tax system and the upgrading level of regional industrial structure, this paper is based on the panel data of 31 provinces (autonomous regions and municipalities directly under the central government) in China from 2005 to 2019, and through the fixed effect model, the local tax revenue. An empirical study was conducted on the impact of the tax system structure on the upgrading of local industrial structure. The conclusion of the study shows that whether it is a nationwide or divided into three economic belts in the east, central and west, out of the goal of upgrading the industrial structure, a set of gradually reducing the proportion of turnover tax should be established under the premise of ensuring the level of local tax revenue increase the proportion of income tax and property tax in the local tax system.