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“十二五”时期是我国推进产业结构优化升级,实现经济发展方式转变的关键时期。税收政策作为一国政府调节产业结构的有效手段扮演着重要角色。本文从分析国际金融危机之后全球产业深度调整及绿色能源革命给我国产业发展带来的压力与动力入手,在考察我国产业结构现状与发展方向的基础上,提出了促进我国产业结构优化升级的一系列税制改革建议。
The “Twelfth Five-Year” period is a crucial period for China to promote the optimization and upgrading of its industrial structure and transform the mode of economic development. Tax policy plays an important role as an effective measure of a country’s government in regulating industrial structure. This article starts from the analysis of the pressure and motivation brought by the deep adjustment of global industry and the revolution of green energy to the development of our country’s industry after the global financial crisis. Based on the investigation of the current situation and development direction of our country’s industrial structure, this paper proposes a new approach to promote the optimization and upgrading of China’s industrial structure. Series of tax reform proposals.