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税收调整产业结构作用的发挥,从根本上说,依赖于以产业发展序列为导向,使税负在产业之间作非均衡、轻重有序的分布。只有税负水平轻重有序(指与产业发展序列相吻合),才能使税收的调节产生正效应,促使不合理的产业结构的转换、重构和优化:如果税负水平轻重无序,就会使税收的调节产生负效应,在一定程度上影响产业政策的贯彻,加剧产业结构的不均衡、不合理的状况。因此,要分析现行税制是否、或在多大程度上体现了国家产
Taxation The adjustment of the role played by the industrial structure fundamentally depends on the sequence of industrial development as a guide, so that the tax burden can be distributed in an unbalanced, orderly and orderly manner among industries. Only when the level of tax burden is heavy and orderly (in line with the sequence of industrial development) can the positive effects of taxation be adjusted and the unreasonable transformation, reconstruction and optimization of industrial structure be promoted: if the level of tax burden is heavy and disorderly, then The negative effect of tax regulation will affect the implementation of industrial policies to a certain extent and aggravate the imbalanced and irrational industrial structure. Therefore, we must analyze whether the current tax system, or to what extent, reflects the country’s production