目前,我国进入了新的发展阶段,短缺经济成为了历史,市场供求关系中,绝大多数商品处于供过于求的状况,因此,国民经济结构优化和产业升级已经成为非常重要和紧迫的任务,而产业组织结构优化则是经济结构调整的一个重要方面。改革开放以来,虽然我国一直强调不搞重复建设,反对地区封锁和市场分割,努力改变产业组织结构中过于分散、规模不经济等“散、乱、小、差、全”等问题。但是,时至今日,这些问题并没有得到妥善解决。笔者主要以问题比较突出的烟草行业为例进行分析,研究这些问题后面的深层次利益关系和制度背景,探讨在财税体制方面如何进行相应的改革和完善才能促进而不是阻碍产业组织结构的优化和调整。 At present, our country has entered a new stage of development. Shortage economy has become history. In the market supply and demand relationship, the overwhelming majority of commodities are in oversupply. Therefore, optimizing the national economic structure and upgrading the industry have become very important and urgent tasks. However, the industry Organizational structure optimization is an important aspect of economic restructuring. Since China adopted the policy of reform and opening up, China has always emphasized that it will not carry out redundant construction, oppose regional blockades and market segmentation, and strive to change such issues as “scattered, disorderly, small, poor and all” in its industrial structure such as over-dispersion and diseconomy of scale. However, up to now, these problems have not been properly solved. The author mainly analyzes the tobacco industry with prominent problems as an example, studies the deep-seated interest relations and institutional background behind these problems, and discusses how to promote rather than hinder the optimization of the industrial organization structure in terms of how to carry out corresponding reform and improvement in the fiscal and taxation system. Adjustment.