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在经济发展新常态的要求下,我国加快了对产业结构调整和升级的步伐。宏观税负是政府调控经济的有力手段,是推动产业结构优化升级的重要工具。本文从宏观税负与产业结构调整的关联性出发,探寻二者之间的内在关系,并分析了目前我国宏观税负在产业结构调整中的缺陷,进而提出宏观税负促进产业结构调整的法律路径。
Under the requirements of the new normal of economic development, our country has accelerated the pace of industrial restructuring and upgrading. The macro tax burden is a powerful tool for the government to control the economy and is an important tool for promoting the optimization and upgrading of the industrial structure. Based on the correlation between the macro-tax burden and the industrial restructuring, this paper explores the intrinsic relationship between the two and analyzes the shortcomings of the current macro-tax burden in the industrial restructuring, and then proposes a macro-tax law to promote industrial restructuring path.