摘要：Reasonable tax burden level is of great significance to the industrial structure adjustment. Based on current situation of industrial structure and industry tax in Guangdong province, we use econometric analysis method with the level coefficient of industrial structure, analyze the relationship between tax burden and industrial structure and put forward reasonable tax burden of industries in Guangdong province and policy recommendations to promote the upgrading of industrial structure.
关键词：Tax Burden;The Level Coefficient of Industrial Structure;Optimization and Upgrading
