促进产业结构战略性调整的税收政策取向  

Tax policy Tendency Concerning Optimizing and Upgrading of the Industrial Structure

作　　者：周波[1] 

机构地区：[1]东北财经大学财税学院

出　　处：《税务研究》2012年第2期3-8,共6页

基　　金：国家自然科学基金(批准号71003015);国家社会科学基金(批准号11BZZ049)的中期研究成果

摘　　要：我国产业结构的基本特征是三大产业比例失调、产业内部失衡,而现行税收政策的产业结构优化升级激励功能尚未得到充分有效发挥。借鉴国际先进经验,本文从实行差异化、灵活的产业税收政策、促进高新技术产业发展、激励能源资源节约和环境保护以及促进现代服务业发展四方面,就促进我国产业结构战略性调整的税收政策取向提出相应建议。China＇s industrial structure is characterized by the external and internal imbalance of the primary industry, the secondary industry and the tertiary industry, and that the existing tax policies have not exerted efficient and full incentive functions on the optimization and upgrading of the industrial structure. Based on the international advanced experiences, this paper proposes China＇s tax policy tendency concerning optimization and upgrading of the industrial structure from the perspectives of the diversity and flexibility of the industry tax policies, the development of hi-tech industries, the promotion of energy resource conservation and environmental protection and the development of modern service industry.

关 键 词：产业结构调整 税收政策 税收激励 

分 类 号：F812.42[经济管理—财政学]