关键词: 工业, 税收, 税收负担

Abstract: On the basis of depicting the track about the tax policy changes of industry, this article calculated the industrial taxation in absolute terms and the tax burdens from 1991. Factors which impact the changes in taxation of industry in absolute terms are analyzed by using time series vector auto-regression model (VAR model) empirical analysis, the model indicates that broad money supply (M2), manufactured goods exports and gross domestic product have great impacts,which reached the maximum influences in the lag of three years, then gradually weaken. The changes in the tax burden of industry significantly downward trend after the tax reform in 1994, and from 2001 it began an upward trend. This reflects the tax policy for the regulation of the tax burden is the most direct and fastest response. In the process of industrial transformation and upgrading, tax policy can form different tax systems for different sectors of the economy in the process of changing and guide the future direction of industry.

Key words: industry, taxation, tax burden