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我国现阶段的产能过剩危机要求政府采取更加有效的治理措施，其中就包括税收政策。通过改革当前税收模式、分税制体制；调整增值税、企业所得税、资源税等工业企业主要税种，影响企业生产、投资决策以及地方政府相关决策，形成治理产能过剩的长效机制。
治理产能过剩的税收政策
【摘 要】
：
我国现阶段的产能过剩危机要求政府采取更加有效的治理措施，其中就包括税收政策。通过改革当前税收模式、分税制体制；调整增值税、企业所得税、资源税等工业企业主要税种，影响企
【机 构】
：
福建师范大学协和学院,福建师范大学经济学院
【出 处】
：
中国乡镇企业会计
【发表日期】
：
2014年11期
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