税制变迁与产业发展协同研究  

Research on the Synergy of the Changes in Tax System and Industrial Development

作　　者：陈翔 CHEN Xiang(Marxism School,Guizhou Business School,Guiyang 550014,China;Marxism School,Guizhou Normal University,Guiyang 550001,China)

机构地区：[1]贵州商学院马克思主义学院,贵阳550014 [2]贵州师范大学马克思主义学院,贵阳550001

出　　处：《理论探讨》2020年第3期97-103,共7页Theoretical Investigation

基　　金：国家社科基金项目“中国梦的精神实质与社会主义核心价值观培育研究”(14BKS012)阶段性成果。

摘　　要：税制变迁与产业发展具有内在契合性,税制变迁既能直接影响产业结构升级,也能通过内部税种调整与结构变化对产业结构调整产生影响。对产业发展与税制变迁的相互作用机制进行研究,发现现行税制体系的内部结构不够科学、税收征管体制改革尚未完成,需要从顶层设计和确保改革举措切实落地等层面完善税制改革,最终达到用科学的税制变迁有效引领、调控和促进产业发展的目的。The changes in the tax system are intrinsically compatible with the development of the industry. The changes in the tax system can directly affect the upgrading of the industrial structure, and can also affect the adjustment of the industrial structure through internal tax adjustments and structural changes.this paper study the interaction mechanism between industrial development and tax system changes, it is found that the internal structure of the current tax system is not scientific, and the tax collection and management system reform has not been completed. It is necessary to improve the tax reform from the top level design and ensure that the reform measures are effectively implemented. In the end, we could have come to the purpose which the changes in the tax system of the country effectively lead, regulate and promote of industrial development.

关 键 词：税制变迁 产业升级 作用机制 

分 类 号：F810.422[经济管理—财政学]