| 税制改革与产业结构优化 |
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| 引用本文： | 曾庆宾,何志静.税制改革与产业结构优化[J].暨南学报,2005,27(3):20-22. |
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| 作者姓名： | 曾庆宾 何志静 |
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| 作者单位： | 暨南大学经济学院,广东,广州,510632;暨南大学经济学院,广东,广州,510632 |
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| 摘 要： | 产业结构优化是经济发展的内在要求,调整和优化产业结构也是当前经济结构战略性调整的主要内容。我国的税制改革应该突出税收政策的调节作用,配合国家产业政策优化产业结构。
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| 关 键 词： | 产业结构优化 税收政策 税制改革 |
| 文章编号： | 1000-5072(2005)03-0020-03 |
| 修稿时间： | 2005年1月24日 |
Tax System Reform and the Improvement of Industrial Structure |
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| ZENG Qing-bin,HE Zhi-jingCollege of Economics,Jinan University Guangzhou ,China.Tax System Reform and the Improvement of Industrial Structure[J].Journal of Jinan University,2005,27(3):20-22. |
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| Authors: | ZENG Qing-bin HE Zhi-jingCollege of Economics Jinan University Guangzhou China |
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| Institution: | ZENG Qing-bin,HE Zhi-jingCollege of Economics,Jinan University Guangzhou 510632,China |
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| Abstract: | As the main contents of the strategic adjustment in economic structure,it is what the development of our economy requires to regulate and optimize the industrial structure. So the adjustive role of tax policy should be emphasized on the optimization of the industrial structre together with the industry policy. And the tax system reform is under its guidance. |
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| Keywords: | improvement of the industrial structure tax policy tax system reform |
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