产业结构调整视角下的税收制度改革  

Tax Reform from the Perspective of Industrial Restructuring

作　　者：刘蓉[1] 何通艳[1] 

机构地区：[1]西南财经大学财税学院

出　　处：《税务研究》2011年第8期3-7,共5页

摘　　要：产业结构的调整是新一轮经济发展方式转变的核心,对此,税收制度具有直接的促进和调整作用。本文通过分析我国产业结构的发展与现行税收制度之间的关联,依据国家产业结构的调整导向和思路,提出税收制度的调整和优化建议。The tax system plays an important role in promoting and adjusting directly the industrial restructuring which is at the core of the transformation of the economic development mode. This paper analyzes the relation between the development of industrial structure and the existing tax system in China. On this basis, the paper proposes some suggestions on the adjustment and optimization of the tax system according to the national guidance and principles on the industrial restructuring.

关 键 词：产业结构 优化升级 税制改革 

分 类 号：F812.42[经济管理—财政学] F121.3