十二五时期产业结构优化升级财政政策选择.doc

“十二五”时期产业结构优化升级的财政政策选择 　　摘要：“十二五”时期是我国推进产业结构优化升级、实现经济发展方式转变的关键时期，财税政策作为一国政府调节产业结构的有效手段，在产业结构优化升级中扮演着重要角色。本文从分析国际金融危机之后全球产业深度调整，及绿色能源革命给我国产业发展带来的压力与动力入手，立足于我国产业结构现状与发展方向，分析美国、日本在产业结构调整升级中的政府作用，提出促进我国产业结构优化升级的税收制度改革措施与财政支出对策。 　　关键词：产业结构升级；税收政策； 财政支出政策 　　中图分类号：F812.0 文献标识码：A 　　The Fiscal Policy Choice for Bettering and Upgrading Industrial Structure in“the Dozenth Five-Year Plan” Period 　　ZHANG Hai -xing1, LIU De- quan2 　　(1. School of Public Finance and Taxation, Dongbei University of Finance and Economics, 　　Dalian 116025, China; 2.School of Finance, Harbin University of Commerce, Harbin 150028,China ） 　　Abstract: “The Dozenth Five-Year Plan” period is a crucial time for our country to carry forward optimization and upgrading of the industrial structure, and to realize the mode transformation of economic growth. As an effective measure that a national government regulates industrial structure, fiscal policy plays an important role in the course of bettering and upgrading industrial structure. Starting with the analyses of global industries deep regulation after international financial crisis and of the pressure and motive force on our country′s industrial development brought by green energy revolution, basing upon the present situation and developing direction of our country′s industrial structure, this text studies governmental roles on regulating and upgrading industrial structures in USA and Japan, and puts forward reform methods of taxation system and countermeasures of fiscal expenditure to promote the optimization and upgrading of the industrial structure in our country. 　　Key words:upgrading of the industrial structure; taxation policy; fiscal expenditure policy 　　 　　“十二五”时期是我国从工业化中期向工业化后期转变的过渡时期，也是我国推进产业结构优化升级、实现经济发展方式转变的关键时期，我国产业结构调整重点将从过去部门比例关系的调整，转向以强化产业薄弱环节为主的功能性调整，围绕提升国际分工地位，重点突破研发、设计、营销、品牌培育、技术服务、供应链管理等制约产业结构优化升级的关键环节，推进新型工业化（王岳平，2009）。财政政策是一国政府调节产业结构的有效手段，如何在“十二五”时期构建适应我国产业结构优化升级的财税政策支持体系，发挥其产业导向作用是一个迫切需要研究的现实课题。 　　一、产业结构优化升级与转变经济发展方式 　　（