广东省财政政策对各产业人力要素的影响研究

Since the reform and opening up, the economy of Guangdong Province has developed rapidly and the industrial structure of the province has also been improved. Theory and experience have proven that fiscal policy plays an important role in optimizing and adjusting the industrial structure. In further supply-side reforms and industrial restructuring, further in-depth theoretical analysis is needed to provide policy support and provide strong support for industrial policies. This paper is mainly based on economic theory, and divides the factors that have significant influence on fiscal structure in the industrial structure. (1) Science and education expenditures; (2) Government investment expenditures; (3) turnover tax; (4) corporate income tax; (5) individuals Income tax; a total of five indicators, through the design of industrial structure rationalization of this index to measure the rational allocation of human capital in various industries, using the VAR model impulse response function and variance decomposition to analyze the impact of these indicators on the rationalization of industrial structure. It can be seen from the pulse corresponding function of the VAR model that corporate income tax and science and education expenditure have a great impact on the flow of human capital in various industries. According to the Granger causality test, government investment has no causal relationship to the rational allocation of human capital, including value added. The turnover tax and personal income tax, including taxes and business taxes, have little impact on the rational allocation of human capital in various industries.