本文選題：產(chǎn)業(yè)結(jié)構(gòu)　切入點(diǎn)：轉(zhuǎn)型升級(jí)　出處：《國際稅收》2017年08期 　論文類型：期刊論文

【摘要】：當(dāng)前,中國經(jīng)濟(jì)步入新常態(tài),上海作為全國經(jīng)濟(jì)發(fā)展的領(lǐng)頭羊,率先探索創(chuàng)新驅(qū)動(dòng)、轉(zhuǎn)型發(fā)展之路。本文通過引入稅收規(guī)模、稅收彈性系數(shù)、稅收協(xié)調(diào)系數(shù)等指標(biāo),對上海三次產(chǎn)業(yè)、三次產(chǎn)業(yè)稅收占比較大的行業(yè)和創(chuàng)新驅(qū)動(dòng)型新興行業(yè)進(jìn)行測算分析,并結(jié)合"十二五"期間的稅收政策進(jìn)行文本量化分析。從稅收收入結(jié)構(gòu)的變化反觀上海創(chuàng)新驅(qū)動(dòng)轉(zhuǎn)型發(fā)展的成效,分析稅收政策對上海產(chǎn)業(yè)結(jié)構(gòu)的促進(jìn),探尋當(dāng)前產(chǎn)業(yè)、行業(yè)結(jié)構(gòu)中稅收政策缺位因素,為促進(jìn)上海創(chuàng)新驅(qū)動(dòng)轉(zhuǎn)型發(fā)展提出稅收政策建議。
[Abstract]:At present, China's economy has entered a new normal. Shanghai, as the leader of the national economic development, has taken the lead in exploring the road of innovation-driven and transformational development. For Shanghai's three industries, the third industry tax accounts for a relatively large number of industries and innovation-driven emerging industries are measured and analyzed. Combining with the tax policy during the 12th Five-Year Plan, the paper makes a quantitative analysis of the text. From the change of the tax revenue structure, the paper looks back at the effect of the innovation driving the transformation and development of Shanghai, analyzes the promotion of the tax policy to the industrial structure of Shanghai, and probes into the current industry. The absence of tax policy in the industry structure provides suggestions for promoting innovation-driven transformation and development in Shanghai.
【作者單位】： 上海海關(guān)學(xué)院經(jīng)濟(jì)與工商管理系;
【分類號(hào)】：F121.3;F812.42

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本文編號(hào)：1565618