【摘要】：對(duì)于一個(gè)國(guó)家的經(jīng)濟(jì)持續(xù)發(fā)展來(lái)說(shuō)，產(chǎn)業(yè)結(jié)構(gòu)調(diào)整是一個(gè)非常重要的因素。自我國(guó)改革開(kāi)放以來(lái)，經(jīng)濟(jì)得到了持續(xù)的增長(zhǎng)，產(chǎn)業(yè)結(jié)構(gòu)各個(gè)方面也有了很大的提升，這對(duì)我國(guó)整體國(guó)民經(jīng)濟(jì)有很大的作用。但是，與國(guó)際上的發(fā)達(dá)國(guó)家相比較，我國(guó)作為一個(gè)后起的發(fā)展中國(guó)家，與當(dāng)今的市場(chǎng)經(jīng)濟(jì)下應(yīng)該具有的產(chǎn)業(yè)結(jié)構(gòu)等各個(gè)方面相比較，在很多方面仍然存在著較大的問(wèn)題，尤其是產(chǎn)業(yè)結(jié)構(gòu)方面，這嚴(yán)重的影響我國(guó)經(jīng)濟(jì)的持續(xù)發(fā)展。因此，就如何加快調(diào)整產(chǎn)業(yè)結(jié)構(gòu)，縮小與國(guó)際發(fā)達(dá)國(guó)家的差距，從而加速本國(guó)經(jīng)濟(jì)的進(jìn)一步持續(xù)的增長(zhǎng)，仍然是我國(guó)應(yīng)該深入探討研究的重要問(wèn)題。 稅收對(duì)一個(gè)國(guó)家經(jīng)濟(jì)的增長(zhǎng)有著極其重要的影響，它不但是政府用來(lái)宏觀調(diào)控的最直接的重要工具，也是市場(chǎng)的資源進(jìn)行高效配置的體制基礎(chǔ)。我們從實(shí)踐經(jīng)驗(yàn)來(lái)看，一個(gè)國(guó)家的稅收增長(zhǎng)對(duì)于經(jīng)濟(jì)增長(zhǎng)的調(diào)整是至關(guān)重要的，然而，產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級(jí)直接的影響到經(jīng)濟(jì)增長(zhǎng)。因此，現(xiàn)有研究必須將產(chǎn)業(yè)結(jié)構(gòu)理論及稅收政策理論聯(lián)系起來(lái)，仔細(xì)探討兩者之間的聯(lián)系，并進(jìn)行有效的結(jié)合，系統(tǒng)理論的分析研究我國(guó)的稅收政策對(duì)國(guó)家的產(chǎn)業(yè)結(jié)構(gòu)調(diào)整的相關(guān)機(jī)理。從深入的分析現(xiàn)有我國(guó)的產(chǎn)業(yè)結(jié)構(gòu)狀況出發(fā)，結(jié)合現(xiàn)行的稅收政策，，探討其對(duì)我國(guó)產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級(jí)的積極作用及存在的問(wèn)題，從而針對(duì)此情況，提出具有針對(duì)性的稅收政策建議是亟需且十分有必要的。 本文首先提出影響產(chǎn)業(yè)結(jié)構(gòu)變動(dòng)的主要因素，從需求結(jié)構(gòu)、要素稟賦、技術(shù)進(jìn)步和國(guó)際因素，分析了稅收通過(guò)作用于這四個(gè)方面，從而影響產(chǎn)業(yè)結(jié)構(gòu)的理論過(guò)程，得出我國(guó)現(xiàn)有的稅收政策通過(guò)間接影響對(duì)產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化的作用。其次，從我國(guó)現(xiàn)有的稅收政策出發(fā)，從各個(gè)主要稅種來(lái)依次分析它們?nèi)绾巫饔糜谟绊懏a(chǎn)業(yè)結(jié)構(gòu)的變動(dòng)因素，從而間接的影響到產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級(jí)，以及當(dāng)前的稅收政策存在的問(wèn)題。最后，針對(duì)于這些問(wèn)題，結(jié)合中國(guó)稅制的實(shí)際情況和影響產(chǎn)業(yè)結(jié)構(gòu)的理論過(guò)程，制定具有針對(duì)性的稅收政策建議，從而達(dá)到優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)升級(jí)的目的。
[Abstract]:For a country's sustained economic development, industrial structure adjustment is a very important factor. Since China's reform and opening up, the economy has been continuously growing, and the industrial structure has been greatly improved in all aspects, which plays a great role in the overall national economy of our country. However, compared with the developed countries in the world, China, as a late developing country, still has some problems in many aspects, compared with the industrial structure and other aspects that should exist under the current market economy. In particular, the industrial structure, which seriously affects the sustainable development of our economy. Therefore, how to speed up the adjustment of industrial structure, narrow the gap with the developed countries, and accelerate the further sustained growth of our national economy is still an important issue that our country should study deeply. Tax has an extremely important impact on the growth of a country's economy. It is not only the most direct and important tool used by the government for macro-control, but also the institutional basis for efficient allocation of market resources. From the practical experience, the tax growth of a country is very important to the adjustment of economic growth. However, the optimization and upgrading of industrial structure directly affect the economic growth. Therefore, the existing research must link the theory of industrial structure with the theory of tax policy, carefully explore the relationship between the two, and make an effective combination. This paper analyzes and studies the related mechanism of China's tax policy on the adjustment of national industrial structure. Based on the deep analysis of the current situation of China's industrial structure, combined with the current tax policy, this paper discusses the positive role and existing problems of the optimization and upgrading of China's industrial structure, thus aiming at this situation. It is urgent and necessary to put forward targeted tax policy suggestions. This paper first puts forward the main factors that influence the change of industrial structure. From the aspects of demand structure, factor endowment, technological progress and international factors, this paper analyzes the theoretical process of the influence of tax on the industrial structure in these four aspects. The effect of the existing tax policy on industrial structure optimization through indirect influence is obtained. Secondly, starting from the existing tax policy of our country, this paper analyzes in turn how each major tax category acts on the changing factors of industrial structure, thus indirectly affecting the optimization and upgrading of industrial structure. And the problems existing in the current tax policy. Finally, in view of these problems, combined with the actual situation of China's tax system and the theoretical process of affecting the industrial structure, the paper formulates targeted tax policy suggestions to achieve the purpose of optimizing the upgrading of industrial structure.
【學(xué)位授予單位】：華中科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F812.42;F124

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