Economic structure adjustment with the core of industrial structure adjustment is the core of realizing the transformation of China's economic development mode. Market and government are the effective means to realize industrial structure adjustment. Due to the existence of market failure, the government's macro-control is essential. In the industrial structure adjustment, fiscal policy is superior to monetary policy, especially after large-scale fiscal expenditure policy, tax policy has become a key factor of affecting industrial resources allocation. Based on this, this paper first intends to analyze the direction of China's industrial structure adjustment and the function mechanism of tax policy on industrial structure adjustment, and then discusses China's tax policy optimization direction from tax structure, tax burden, tax incentives and other aspects.
