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本文认为,税制与税收政策应当并且可以在促进经济发展方式转变中发挥更大的作用,具体应在以下几个方面下功夫:一是实行鼓励企业创新的税制与税收政策;二是实行促进新兴产业发展的税制与税收政策:三是实行促进资源能源节约利用和环境保护的税制与税收政策;四是实行促进服务业、小企业和就业发展的税制与税收政策;五是实行促进区域经济协调发展的税收政策。
This paper argues that taxation and taxation policies should and can play a greater role in promoting the transformation of the economic development mode. Specifically, efforts should be made in the following aspects: first, implement the taxation and taxation policies that encourage enterprises to innovate; second, The tax system and tax policy for industrial development: The third is the implementation of the tax system and tax policy to promote energy conservation and utilization of resources and environmental protection; Fourth, the implementation of tax and tax policies to promote the development of service industries, small businesses and employment; Fifth, the implementation of the promotion of regional economic coordination Development of tax policy.