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调整产业结构可助推经济发展,作为政府调整产业结构的重要手段之一,税收政策对我国经济发展及产业结构具有重要作用。本文结合我国产业结构调整的背景,针对税收政策在促进产业结构调整中存在的农业税负不合理、税收直接减免的弊端、所得税不利于高新技术产业的发展等问题,提出运用税收政策促进产业结构调整。
Adjusting the industrial structure can boost economic development as one of the important means by which the government adjusts its industrial structure. Taxation policies play an important role in China’s economic development and industrial structure. In view of the background of the adjustment of industrial structure in our country, aiming at the problems of unreasonable agricultural tax in the adjustment of industrial structure, the drawbacks of direct tax relief, the income tax is not conducive to the development of high-tech industries and so on, a taxation policy is proposed to promote the industrial structure Adjustment.