Tax Revenue, Finance and Taxation, Capital University of Economics and Business, Beijing, China
Email: 201036428@qq.com (L.X.W)
Manuscript received March 28, 2024; revised April 15, 2024; accepted April 26, 2024; published April 29, 2024.
Abstract—The policy of “tax and fee reduction” is an important measure implemented by the Chinese government in recent years to stimulate market vitality and promote the development of enterprises. This paper for the “tax cuts JiangFei” policy impact on the industrial structure in Jiangxi province, in the “tax cuts JiangFei” policy and industrial structure optimization and upgrading theory, the promotion of the industrial structure optimization and upgrading of the simple taxation policy, then through the relevant data collection, analysis and sorting to describe the basic situation of the industrial structure in Jiangxi province, summarized “tax cuts JiangFei” policy effect of industrial structure upgrading in Jiangxi province, and analyze the influence effect. This paper found that the existing policy in Jiangxi province for emerging industries and producer services incentive effect is not obvious, at the same time due to the large gap between urban and rural income distribution and limit the problem of further optimization and upgrading, finally proposed the future optimization improve “tax cuts JiangFei” policy work can be from different emerging industries issued corresponding policies, increase the incentive policy for producer services and adjust the income distribution gap, further guide the upgrading of industrial structure.
Keywords—tax reduction and fee reduction, industrial structure, fiscal and tax policies, fiscal and tax policies
Cite: Luxuan Wang, "The Impact of “Tax Reduction and Fee Reduction” on the Industrial Structure of Jiangxi Province," Journal of Economics, Business and Management, vol. 12, no. 2, pp. 152-157, 2024.
Copyright © 2024 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).