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市场经济条件下,产业结构的调整依赖于投资结构和企业生产方向的转变,而这种转变的成效取决于税收经济杠杆调节作用的充分发挥。当前,面对税源紧缺和税收增长的矛盾,求解的根本路径在于优化税制、拓展税源、转变思路、加强管理。事实上,税制的完善和健全程度对资源的优化配置和经济增长方式的转变有着深远的影响。
Under the condition of market economy, the adjustment of industrial structure depends on the change of investment structure and the direction of production of enterprises, and the effectiveness of this change depends on the full exertion of the regulatory leverage of taxation economy. At present, in the face of the contradiction between the shortage of tax sources and the increase of tax revenue, the fundamental solution to this problem lies in the optimization of the tax system, the expansion of tax sources, the change of train of thought and the strengthening of management. In fact, the perfection and soundness of the tax system have a profound impact on the optimal allocation of resources and the transformation of the mode of economic growth.