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改革开放以来我国经济建设取得了举世瞩目的成就,但与此同时,资源瓶颈和环境压力不断加大,可持续发展问题日益突出。党的“十七大”提出了“转变经济发展方式”的战略任务。税收是政府宏观调控的重要手段,本文论证了税收政策促进经济发展方式转变的机理,并建议完善税收政策,促进我国经济发展方式转变。
Since the reform and opening up, China’s economic construction has made remarkable achievements. However, at the same time, the bottlenecks in resources and the pressure on the environment have continued to increase, and the issue of sustainable development has become increasingly prominent. The “Seventeenth National Congress of the Party” proposed the strategic task of “transforming the mode of economic development.” Taxation is an important means of macroeconomic regulation and control of the government. This article demonstrates the mechanism by which taxation policies promote the transformation of the economic development mode and proposes to perfect the taxation policies to promote the transformation of the mode of economic development in our country.