一、现行税收政策在促进产业结构优化方面存在不足(一)现行税收政策对技术进步和自主创新激励不够目前我国技术进步同西方发达国家相比仍存在较大差距,主要体现在关键技术、关键环节和关键领域上的落后,而现行税收政策仅以结构性优惠为主,对关键技术、关键环节和关键领域扶 First, the existing tax policy in promoting the optimization of industrial structure, there are deficiencies (A) the current tax policy incentives for technological progress and independent innovation is not enough At present, China’s technological progress compared with the developed countries there is still a large gap, mainly in the key technologies, the key Links and key areas of backwardness, and the current tax policy is only structural concessions, the key technologies, key links and key areas of support