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文章基于产业间关系视角,考察了财政结构性调整对产业结构的影响。产业间财政结构性调整显著带动了产业结构调整,并促使产业结构趋向高度化。其主要机制在于财税资源在产业间的差异性配置,及其向更加依赖外部融资的产业部门倾斜。财政结构性调整的绩效受制于制度和市场化水平的约束而呈现出异质性,表现为:基于所受制度约束的差异,补贴结构性调整对于产业结构的影响显著弱于税收结构性调整;基于市场化水平的差异,财政结构性调整对产业结构调整幅度的影响存在西高东低的地区差异,而对产业结构高度化的影响则主要集中于东部地区。
Based on the relationship between industries, the article examines the impact of fiscal structural adjustment on industrial structure. The fiscal structural adjustment among industries has obviously brought about the readjustment of the industrial structure and has also led to the trend toward a more industrialized structure. The main mechanism lies in the differential allocation of fiscal and taxation resources among industries and its tilt toward the industrial sector that relies more on external financing. The performance of fiscal structural adjustment is heterogeneous due to the restraint of the system and marketization level. The performance of the financial structural adjustment is manifested as follows: the structural adjustment of the subsidy is significantly weaker on the industrial structure than on the structural adjustment of the tax based on the differences of institutional constraints; Based on the differences in marketization levels, the structural adjustment of the fiscal system has a disparity in the adjustment of industrial structure from the high in the west to the low in the east, while the impact on the industrialization of the structure is mainly concentrated in the eastern region.