促进中国产业结构优化升级的税收政策分析-国民经济学专业论文.docxVIP

Abstract Industrial structural adjustment plays an extremely important role in a countrys sustainable economic development. Since reform and opening up, Chinas economy has developed stably. All aspects of industrial structure have also been greatly improved. However, as a developing country, when compared with international developed countries, China lags behind in industrial structure. In many ways, there is still a big problem, especially in industrial structure, which seriously influences the economic development. Therefore, how to accelerate the adjustment of industrial structure, narrowing the gap with international countries to quicken the pace of further economy growth, is still an important issue worthy of in-depth study. The tax has a significant impact on a countrys economic growth. Tax is not only an important tool of the government macro-control, but also the Institutional basis of the efficient allocation of resources in the market. From practical experience, a countrys tax revenue growth is essential for economic growth, however, the optimization and upgrading of industrial structure directly affect economic growth. Therefore, the existing industrial structure, together with theoretical tax policy should be linked, examined in details and combined effectively. Mechanisms between Chinas tax policy and industrial structure adjustment should be systematically analyzed. Combined with current tax policy, we can analyze the current situation of industrial structure; discuss the active role in optimization and upgrading of industrial structure. Then, we propose recommendations for the future of tax policy. This paper can be divided into three parts. We start from the main factors influencing the change of industrial structure. Tax effects are analyzed in these four areas such as the structure of demand, factor endowments, technological advances and international factors, thus affects the process of the industrial structure theory. It also illustrates that th