摘要:作为经济增长的重要因素和主要成果，税收收入增长一直倍受关注。税收是市场经济中不可缺少的一种政府行为，是政府财政收入的主要来源。研究产业结构，从产业分布来看，主要是研究第一产业、第二产业、第三产业之间的关系，以及各产业的内部关系。
本文将采用调查法、定量与定性分析方法以及理论研究与实证研究相结合的方法，力图从经济学的角度，运用基本理论，创建相关模型，并运用此模型进行税收增长与产业结构的关系研究，并以赣榆县为例对今后的税收征收与产业结构调整方面提出结论与建议。
本文的基本结论是：(1)税收与产业结构的关系是相辅相成，共同促进的。（2）产业结构调整影响税收收入的增长，税收政策又促进产业结构的调整。（3）切合实际的税收政策和产业调整政策能够推动经济税收各方面发展。
关键词 税收增长；产业结构；关系；数据模型
Abstract:As an important factor and the main results of economic growth, tax revenue growth has been paid much attention. Tax is a kind of government behavior in a market economy, tax is the main source of government revenue. Research on industrial structure, from the industrial distribution, mainly is the study of first industry, the second industry , and the third industry, including the relationship between the internal relations of the industry.
This paper will adopt the investigation method, the quantitative and qualitative analysis methods ,theoretical and empirical research and so on.At the same time, using the basic theory, to create a model, and this model is used to study the relationship between tax growth and industrial structure, and taking Ganyu County as an example, and giving some conclusions and suggestions for the future tax collection and adjustment of industrial structure.
The main conclusions of this paper are: (1) The relationship between tax revenue and industrial structure are complementary, and jointly promote each other . (2)The adjustment of industrial structure influence the growth of tax revenue.Certainly,tax policies can promote the adjustment of industry structure. (3) Practical tax policy and industrial policy could promote all aspects of economic development and tax revenue.
Keywords Revenue growth Industrial structure Relationship Data model
