促进我国产业结构调整的税收政策研究-财政学专业论文.docxVIP

中 文 摘 要 “十二五”期间，世界各国的经济发展水平都发生了很大的变化，国际金融危 机影响日益扩大，这正是我国经济发展及产业结构调整的机遇期，从国内经济发 展现状来看，粗放型的经济增长方式给我们带来了严重的环境污染及资源浪费， 迫切要求我国转变经济增长方式，调整产业结构，只有这样才能保证我国实现经 济社会的更好发展，人与社会的和谐发展。世界经济的发展历程表明，经济发展 与产业结构密切相关。世界各国政府都特别重视通过产业结构的调整来推动经济 的健康、快速发展。政府对于产业结构调整的政策手段有许多种，税收作为我国 政府宏观调控的重要手段，具有其他手段无法替代的优势。目前我国产业结构的 基本特征是三大产业比例失调、产业结构内部失衡，而现行的税收政策对产业结 构的调整与升级的激励功能尚未得到充分有效发挥，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 促进我国产业结构调整的税收政策的合理建议。 关键词：产业结构 税收政策 税收制度 经济发展 I Abstract Twelve Five period, the level of economic development of the countries in the world have undergone great changes, the growing influence of the international financial crisis, which is Chinas economic development and industrial structure adjustment period of opportunity, from the current situation of the domestic economic development,the extensive mode of economic growth has brought us a serious environmental pollution and waste of resources, there is an urgent call for China to change the mode of economic growth, adjusting the industrial structure, the only way to ensure our country to achieve better economic and social development, the harmonious development of man and society. The course of development of the world economy that is closely related to economic development and industrial structure. Governments around the world are paying special attention to the adjustment of industrial structure to promote the healthy and rapid development of the economy. There are many kinds of policy instruments for industrial restructuring and the tax advantage as an important means of macroeconomic regulation and control of our government, can not be replaced by other means. The basic characteristics of Chinas industrial structure is the imbalance of the three major industries, imbalances within the industrial structure, the incentive function of current tax policy adjustment and upgrading of industrial structure is yet to be fully effective, the paper analyzes the development of Chinas industrial structure and the current the