税收收入结构与产业结构转型升级的关系研究——以上海市为例

发布时间：2018-03-04 12:18

本文选题：产业结构　切入点：转型升级　出处：《国际税收》2017年08期 　论文类型：期刊论文

【摘要】：当前,中国经济步入新常态,上海作为全国经济发展的领头羊,率先探索创新驱动、转型发展之路。本文通过引入税收规模、税收弹性系数、税收协调系数等指标,对上海三次产业、三次产业税收占比较大的行业和创新驱动型新兴行业进行测算分析,并结合"十二五"期间的税收政策进行文本量化分析。从税收收入结构的变化反观上海创新驱动转型发展的成效,分析税收政策对上海产业结构的促进,探寻当前产业、行业结构中税收政策缺位因素,为促进上海创新驱动转型发展提出税收政策建议。
[Abstract]:At present, China's economy has entered a new normal. Shanghai, as the leader of the national economic development, has taken the lead in exploring the road of innovation-driven and transformational development. For Shanghai's three industries, the third industry tax accounts for a relatively large number of industries and innovation-driven emerging industries are measured and analyzed. Combining with the tax policy during the 12th Five-Year Plan, the paper makes a quantitative analysis of the text. From the change of the tax revenue structure, the paper looks back at the effect of the innovation driving the transformation and development of Shanghai, analyzes the promotion of the tax policy to the industrial structure of Shanghai, and probes into the current industry. The absence of tax policy in the industry structure provides suggestions for promoting innovation-driven transformation and development in Shanghai.
【作者单位】：上海海关学院经济与工商管理系;
【分类号】：F121.3;F812.42

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