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按照《“十二五”规划纲要》提出的“加强农业基础地位,提升制造业核心竞争力,发展战略性新兴产业,加快发展服务业,促进经济增长向依靠第一、第二、第三产业协同带动转变”的战略要求,我国现今税制与税收政策都应该随之进行相应的调整,以更好地促进产业结构的优化与升级。当前税制影响产业结构调整效果的核心在于产业税负结构的不公平。针对我国产业和产业税负的现状,相关的税制优化思路也比较明
In accordance with the “12th Five-Year Plan” proposed by the “” to strengthen the basic position of agriculture, enhance manufacturing core competitiveness, the development of strategic emerging industries, accelerate the development of service industries and promote economic growth to rely on the first, second, Third Industry Synergy Drives Transformation ", China’s current taxation and taxation policies should all be adjusted accordingly to better promote the optimization and upgrading of the industrial structure. The core of the effect of current tax system on the adjustment of industrial structure lies in the unfairness of industrial tax structure. In view of the present situation of the tax burden of our country’s industry and industry, the relevant tax system optimization mentality is relatively clear