Abstract: According to the requirements of promoting high-quality development in the new era, this paper analyzes the influence of the change of VAT policy on the industry tax burden and the local government income from the perspective of the tax rate structure adjustment. The results show that after the adjustment of VAT tax rate, the decrease of VAT in the manufacturing, transportation and construction industries depends on the proportion of input VAT and the output VAT,however, the tax burden of financial industry, modern service industry, accommodation and catering industry, etc., which apply to the 6% tax rate may increase.In addition,both the different changes in the industry tax burden in a consequence of the tax rate adjustment and the differences in the industrial structure between regions aggravate the unbalance of the VAT tax revenue in the region.According to previous research results and analysis conclusions,this paper puts forward corresponding policy suggestions in five aspects: merging the tax rate grade of VAT, providing more preferential tax incentives, improving the sharing mechanism of VAT, promoting the legislation of VAT and improving the system of local tax.

Key words: Socialism with Chinese Characteristics for a New Era;value-added tax, high quality development, tax rate structure