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产业政策的有效性之争关系到税收政策的选择。本文从历史与比较以及理论的视角分析了产业政策的有效性问题。产业政策的争论并不影响现实中产业政策的运用,有意义的是合理的产业政策选择问题,而税收政策是产业政策工具中的一种。本文提出了我国税收政策的着力点,强调税收政策的选择应该尊重市场规律,需要在国际税收竞争的背景下,优化税种结构和具体税制。
The dispute over the effectiveness of industrial policy is related to the choice of tax policy. This article analyzes the validity of industrial policy from the perspective of history and comparison as well as theory. The controversy over industrial policies does not affect the actual use of industrial policies. What makes sense is the choice of a sound industrial policy, and taxation is one of the industrial policy tools. This paper puts forward the focal point of China’s tax policy, emphasizing that the choice of tax policy should respect the law of the market, and it is necessary to optimize the tax structure and specific tax system under the background of international tax competition.