税收与经济结构调整的适应性分析

 改革开放以来,我国经济结构和增长方式发生了一系列重大的变革。由于税收与经济结构存在着内在、密切的联系,经济结构变革必然带来多方面的影响。反之,税收的变化又影响经济结构的调整与变化。

Analysis on Adaptability of Taxation to the Economic Restructuring

Starting from the viewpoint of industrial structure and ownership structure, the author makes qualitative and quantitative analyses on the adaptability of taxation to the economic restructuring, points out the symptoms of maladjustment, and puts forward measures such as promoting enterprise reform, improving taxation system and adjusting preferential tax treatment.