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产业结构的调整是新一轮经济发展方式转变的核心,对此,税收制度具有直接的促进和调整作用。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,提出税收制度的调整和优化建议。
The adjustment of industrial structure is the core of a new round of changes in the mode of economic development. In this regard, the tax system has a direct role of promotion and readjustment. This article analyzes the relationship between the development of China’s industrial structure and the current tax system and proposes the adjustment and optimization of the tax system based on the readjustment orientation and thinking of the national industrial structure.