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目前,我国正处于推进产业结构升级、实现经济发展方式转变的关键时期。我国税制改革的主要任务是进一步优化税制结构,公平税收负担,规范收入分配秩序,强化税收促进经济发展方式转变的作用。税收在促进产业转型升级方面发挥了积极的作用,但在税收实践中尚有许多问题亟待解决,为此,本文就如何利用税收政策促进我国产业结构调整的问题做以探讨。
At present, our country is in a crucial period of promoting the upgrading of the industrial structure and transforming the mode of economic development. The main task of the tax system reform in our country is to further optimize the structure of the tax system, equalize the tax burden, standardize the order of income distribution and strengthen the role of tax revenue in promoting the transformation of economic development mode. Taxation has played a positive role in promoting industrial transformation and upgrading. However, there are still many problems to be solved in practice of taxation. Therefore, this article discusses how to use the taxation policy to promote the adjustment of industrial structure in our country.