【摘要】：對于一個國家的經(jīng)濟(jì)持續(xù)發(fā)展來說，產(chǎn)業(yè)結(jié)構(gòu)調(diào)整是一個非常重要的因素。自我國改革開放以來，經(jīng)濟(jì)得到了持續(xù)的增長，產(chǎn)業(yè)結(jié)構(gòu)各個方面也有了很大的提升，這對我國整體國民經(jīng)濟(jì)有很大的作用。但是，與國際上的發(fā)達(dá)國家相比較，我國作為一個后起的發(fā)展中國家，與當(dāng)今的市場經(jīng)濟(jì)下應(yīng)該具有的產(chǎn)業(yè)結(jié)構(gòu)等各個方面相比較，在很多方面仍然存在著較大的問題，尤其是產(chǎn)業(yè)結(jié)構(gòu)方面，這嚴(yán)重的影響我國經(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)，縮小與國際發(fā)達(dá)國家的差距，從而加速本國經(jīng)濟(jì)的進(jìn)一步持續(xù)的增長，仍然是我國應(yīng)該深入探討研究的重要問題。 稅收對一個國家經(jīng)濟(jì)的增長有著極其重要的影響，它不但是政府用來宏觀調(diào)控的最直接的重要工具，也是市場的資源進(jìn)行高效配置的體制基礎(chǔ)。我們從實(shí)踐經(jīng)驗來看，一個國家的稅收增長對于經(jīng)濟(jì)增長的調(diào)整是至關(guān)重要的，然而，產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級直接的影響到經(jīng)濟(jì)增長。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，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的稅收政策對國家的產(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，，探討其對我國產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級的積極作用及存在的問題，從而針對此情況，提出具有針對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)變動的主要因素，從需求結(jié)構(gòu)、要素稟賦、技術(shù)進(jìn)步和國際因素，分析了稅收通過作用于這四個方面，從而影響產(chǎn)業(yè)結(jié)構(gòu)的理論過程，得出我國現(xiàn)有的稅收政策通過間接影響對產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化的作用。其次，從我國現(xiàn)有的稅收政策出發(fā)，從各個主要稅種來依次分析它們?nèi)绾巫饔糜谟绊懏a(chǎn)業(yè)結(jié)構(gòu)的變動因素，從而間接的影響到產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化升級，以及當(dāng)前的稅收政策存在的問題。最后，針對于這些問題，結(jié)合中國稅制的實(shí)際情況和影響產(chǎn)業(yè)結(jié)構(gòu)的理論過程，制定具有針對性的稅收政策建議，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)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.42;F124

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 葛新元,王大輝,袁強(qiáng),方�？�;中國經(jīng)濟(jì)結(jié)構(gòu)變化對經(jīng)濟(jì)增長的貢獻(xiàn)的計量分析[J];北京師范大學(xué)學(xué)報(自然科學(xué)版);2000年01期

2 伍紅;促進(jìn)就業(yè)和再就業(yè)的財政對策幾點(diǎn)思考[J];商業(yè)研究;2005年04期

3 安福仁;周生軍;;促進(jìn)經(jīng)濟(jì)循環(huán)發(fā)展的稅收效應(yīng)與對策選擇[J];財經(jīng)問題研究;2006年08期

4 蘇明,楊舜娥,趙福昌;經(jīng)濟(jì)結(jié)構(gòu)調(diào)整與優(yōu)化的財稅政策研究[J];財政研究;2002年06期

5 黃愛玲;國外運(yùn)用稅收促進(jìn)高新技術(shù)產(chǎn)業(yè)發(fā)展對我國的啟示[J];當(dāng)代經(jīng)濟(jì)研究;2000年12期

6 胡志敏;鄭向杰;;拓展農(nóng)村非農(nóng)產(chǎn)業(yè)就業(yè)空間財稅政策探討[J];地方財政研究;2006年10期

7 劉元春;經(jīng)濟(jì)制度變革還是產(chǎn)業(yè)結(jié)構(gòu)升級——論中國經(jīng)濟(jì)增長的核心源泉及其未來改革的重心[J];中國工業(yè)經(jīng)濟(jì);2003年09期

8 文靜,李英;發(fā)揮稅收在調(diào)節(jié)產(chǎn)業(yè)結(jié)構(gòu)中的作用[J];貴陽金筑大學(xué)學(xué)報;2003年01期

9 蘇明;徐利君;;基于面板數(shù)據(jù)的地方稅收與經(jīng)濟(jì)差異性研究[J];經(jīng)濟(jì)理論與經(jīng)濟(jì)管理;2008年03期

10 彭月蘭;運(yùn)用稅收政策促進(jìn)產(chǎn)業(yè)結(jié)構(gòu)調(diào)整[J];經(jīng)濟(jì)問題;2005年09期

本文編號：2393361