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当前,经济结构战略性调整已成为加快经济发展方式的主攻方向,而产业结构调整是其核心内容,对此,税收政策具有直接促进作用。本文通过对改革开放以来我国产业结构发展历程的梳理,指出现阶段产业结构中存在的问题,进而从完善税式支出、促进现代农业发展、激励高新技术发展、促进现代服务业和完善资源环境税制五个方面,就促进我国产业结构调整的税收政策提出相关建议。
At present, the strategic readjustment of the economic structure has become the main direction of accelerating the mode of economic development. The adjustment of industrial structure is the core of the reform. Taxation policies have a direct promotion effect. This paper reviews the development of China’s industrial structure since the reform and opening up and points out the problems existing in the industrial structure at this stage. From the point of perfecting the tax expenditure, promoting the development of modern agriculture, stimulating the development of high and new technology, promoting the modern service industry and improving the resources and environment tax In five aspects, we put forward some suggestions on the tax policy to promote the adjustment of our country’s industrial structure.