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优化产业结构,转变经济增长方式成为现阶段我国经济发展面临的新课题。产业结构的优化升级是转变经济增长方式的关键,产业结构的合理与否也直接决定了资源配置是否合理。产业结构的演进有其自身的规律,但也需要政府的宏观调控。税收政策是政府进行宏观调控的一个不可替代的公共,在产业结构调整过程中的作用也十分明显。广东省是改革开放的前线省份,这些年很重视产业结构的优化升级,但同时,税收政策在广东省产业结构调整过程中也存在不足之处。
Optimizing the industrial structure and transforming the mode of economic growth have become new topics for our country’s economic development at this stage. The optimization and upgrading of industrial structure is the key to transforming the mode of economic growth. Whether the industrial structure is reasonable or not also directly determines whether the allocation of resources is reasonable. The evolution of industrial structure has its own laws, but it also requires the government’s macro-control. The tax policy is an irreplaceable public which the government carries on the macro regulation and control. It also plays an obvious role in the adjustment of the industrial structure. As the frontline province for reform and opening up, Guangdong Province attached great importance to the optimization and upgrading of industrial structure in the past few years. However, at the same time, there were some shortcomings in the process of industrial restructuring in Guangdong Province.