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税收是以国家为主体的分配,作为收入分配,税收只是调整国家企业和个人各自在国民收入分配中的份额,并不影响产业结构,但作为分配的经济影响,税收分配却通过物质利益机制,作用于社会再生产过程中的个人经济行为、企业经济活动和国民经济运行,并影响产业结构的变化。在现代经济社会,国家能够自觉地运用税收的经济影响,去调整产业结构,指导产业发展。一、产业结构及其决定
Taxation is based on the state as the main distribution, as the income distribution, taxation is only to adjust the national enterprises and individuals in the national income distribution, does not affect the industrial structure, but as the economic impact of distribution, taxation distribution through the material interest mechanism, The role of social reproduction in the process of personal economic behavior, economic activities of enterprises and the operation of the national economy, and affect the changes in industrial structure. In modern economy and society, the state can consciously use the economic impact of taxation to adjust its industrial structure and guide its development. First, the industrial structure and its decisions