Abstract:The fiscal and taxation policy is an important means for the government to promote the industrial spatial structure optimization. After current situation analysis of high technology industry in Yangtze River Delta industrial spatial structure and the effects of fiscal policy, it is found that the industrial structure of Yangtze River Delta area is optimizing, the high-tech industry scale is rising but growth is slowing, innovation ability has been rapidly improved, partial agglomeration characteristics are markedly, the industrial transfer tendency is obvious. The industrial spatial structure optimization mechanism of fiscal and taxation policies was analyzed based on game analysis. Then, the effect of fiscal and taxation policies on the industrial spatial structure was analyzed according to the panel data of the high technology industry in the Yangtze River Delta during 2005-2014. The results show that the tax effort, fiscal expenditure and expenditure on science and technology effects on the high-tech industry are more obvious, and effects of education and social security expenditure on the industrial spatial structure is not significant. At the end, suggestions to optimize the industry spatial structure from aspects of fiscal incentives and preferential tax policies was provided.