湖南省产业税负对产业结构调整的影响效应

The Effect of Industrial Tax Burden on the Adjustment of Industrial Structure in Hunan Province

合理的产业税负水平有利于产业结构的优化调整。对湖南省产业结构调整和产业税负的多元回归分析表明:湖南省第三产业税负与产业结构调整显著负相关,并且对产业结构高级化的影响大于对产业结构合理化的影响;第二产业税负对产业结构的高级化具有显著的正向影响效应,但对产业结构合理化的影响并不显著。对湖南省主要行业税负与产业结构调整的灰色关联分析表明:湖南省工业和传统服务业仍居主要地位,而以金融业、房地产业、信息技术业等为代表的现代服务业的税收产业导向作用相对较弱。

Reasonable industrial tax burden is conducive to the adjustment of industrial structure. The multiple regression analysis of the industrial structure adjustment and the industrial tax burden in Hunan Province shows that: the tax burden of the tertiary industry has a negative impact on the industrial structure adjustment, and the impact on the industrial structure upgrading is greater than that on the industrial structure rationalization;the tax burden of the secondary industry has a significant positive effect on the upgrading,but the effect of rationalization is not significant. The grey correlation analysis of the tax burden and industrial structure adjustment of the main industries in Hunan Province shows that: the industry and traditional service industry still occupy the main position, while the modern service industry represented by the financial industry, real estate industry and information technology industry has a relatively weak guiding role.