促进中国产业结构优化升级的税收政策研究

发布时间：2018-12-27 17:15

【摘要】：对于一个国家的经济持续发展来说，产业结构调整是一个非常重要的因素。自我国改革开放以来，经济得到了持续的增长，产业结构各个方面也有了很大的提升，这对我国整体国民经济有很大的作用。但是，与国际上的发达国家相比较，我国作为一个后起的发展中国家，与当今的市场经济下应该具有的产业结构等各个方面相比较，在很多方面仍然存在着较大的问题，尤其是产业结构方面，这严重的影响我国经济的持续发展。因此，就如何加快调整产业结构，缩小与国际发达国家的差距，从而加速本国经济的进一步持续的增长，仍然是我国应该深入探讨研究的重要问题。税收对一个国家经济的增长有着极其重要的影响，它不但是政府用来宏观调控的最直接的重要工具，也是市场的资源进行高效配置的体制基础。我们从实践经验来看，一个国家的税收增长对于经济增长的调整是至关重要的，然而，产业结构的优化升级直接的影响到经济增长。因此，现有研究必须将产业结构理论及税收政策理论联系起来，仔细探讨两者之间的联系，并进行有效的结合，系统理论的分析研究我国的税收政策对国家的产业结构调整的相关机理。从深入的分析现有我国的产业结构状况出发，结合现行的税收政策，，探讨其对我国产业结构的优化升级的积极作用及存在的问题，从而针对此情况，提出具有针对性的税收政策建议是亟需且十分有必要的。本文首先提出影响产业结构变动的主要因素，从需求结构、要素禀赋、技术进步和国际因素，分析了税收通过作用于这四个方面，从而影响产业结构的理论过程，得出我国现有的税收政策通过间接影响对产业结构优化的作用。其次，从我国现有的税收政策出发，从各个主要税种来依次分析它们如何作用于影响产业结构的变动因素，从而间接的影响到产业结构的优化升级，以及当前的税收政策存在的问题。最后，针对于这些问题，结合中国税制的实际情况和影响产业结构的理论过程，制定具有针对性的税收政策建议，从而达到优化产业结构升级的目的。
[Abstract]:For a country's sustained economic development, industrial structure adjustment is a very important factor. Since China's reform and opening up, the economy has been continuously growing, and the industrial structure has been greatly improved in all aspects, which plays a great role in the overall national economy of our country. However, compared with the developed countries in the world, China, as a late developing country, still has some problems in many aspects, compared with the industrial structure and other aspects that should exist under the current market economy. In particular, the industrial structure, which seriously affects the sustainable development of our economy. Therefore, how to speed up the adjustment of industrial structure, narrow the gap with the developed countries, and accelerate the further sustained growth of our national economy is still an important issue that our country should study deeply. Tax has an extremely important impact on the growth of a country's economy. It is not only the most direct and important tool used by the government for macro-control, but also the institutional basis for efficient allocation of market resources. From the practical experience, the tax growth of a country is very important to the adjustment of economic growth. However, the optimization and upgrading of industrial structure directly affect the economic growth. Therefore, the existing research must link the theory of industrial structure with the theory of tax policy, carefully explore the relationship between the two, and make an effective combination. This paper analyzes and studies the related mechanism of China's tax policy on the adjustment of national industrial structure. Based on the deep analysis of the current situation of China's industrial structure, combined with the current tax policy, this paper discusses the positive role and existing problems of the optimization and upgrading of China's industrial structure, thus aiming at this situation. It is urgent and necessary to put forward targeted tax policy suggestions. This paper first puts forward the main factors that influence the change of industrial structure. From the aspects of demand structure, factor endowment, technological progress and international factors, this paper analyzes the theoretical process of the influence of tax on the industrial structure in these four aspects. The effect of the existing tax policy on industrial structure optimization through indirect influence is obtained. Secondly, starting from the existing tax policy of our country, this paper analyzes in turn how each major tax category acts on the changing factors of industrial structure, thus indirectly affecting the optimization and upgrading of industrial structure. And the problems existing in the current tax policy. Finally, in view of these problems, combined with the actual situation of China's tax system and the theoretical process of affecting the industrial structure, the paper formulates targeted tax policy suggestions to achieve the purpose of optimizing the upgrading of industrial structure.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F812.42;F124

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