文档介绍：河北大学
硕士学位论文
促进我国产业结构调整的减税政策研究
姓名:岳中亮
申请学位级别:硕士
专业:财政学
指导教师:孙健夫
2011-05
摘要
摘要
改革开放以来,尤其是在过去的“十一五”期间,我国的产业结构调整取得了很大的
进展,在第一产业稳步发展的同时,第二产业中的高新产业所占的比重有了较大的提高,
第三产业服务业发展的速度加快上升。但是,目前我仍然有很大的距离,尤其是工业在提高自主创新能力、完善节能减排、改造传统产
业等方面的还相差甚远。新兴产业产业发展的速度仍然缓慢,现代服务也发展滞后,在
大中型城市中所占的比重与发达国家相比仍然偏低。
面对当前我国的产业结构形式,转变经济发展方式,促进产业结构调整就成为“十
二五”规划中不可或缺的任务之一。如何促进我国的产业结构调整就成为了转变我国经
济发展形势的关键,而税改中的减税政策则是促进我国产业结构调整的一个非常有效的
措施。本文就是围绕这个话题展开研究。论文先是介绍了一些减税政策和产业结构调整
的理论知识,并且分析了我国当前产业结构调整的必要性。在此基础之上,通过实证分
析现有的减税政策在产业结构调整方面的主要措施,在肯定了起良好效果的同时,剖析
了当前减税政策中仍然存在的一些问题,并对这些问题进行研究。最后,针对现行的减税
政策中存在的问题和矛盾,提出了进一步完善目前我国减税政策在促进产业结构调整方
面的一些有效措施以及自己的一些观点和看法。

关键词产业结构税收改革减税政策

I
Abstract
Abstract
Since the reform and opening up, Especially in the past "Eleventh Five-Year" period,
china's industrial restructuring has made great progress, In the steady development of the
primary industry, secondary industry in the proportion of high-tech industry have been greatly
improved, the tertiary industry rose faster development of service industry. Despite,at present,
China's Industrial Structure development is still far from the level of modernization;
Industry in improving the capability of independent innovation, improving energy
conservation, and transforming traditional industries and other aspects is still far from; The
speed of development of emerging industries is still slow, the development of modern
service in the proportion of large and medium cities is still pared with developed
countries.
In the face of the current economic structure, transformation of economic development,
promote economic restructuring will e one of the essential tasks of the "twelfth
five-year" plan. How to promote China's economic restructuring has shifted to e the
key to China's economic development situation,the tax reform of the tax policy is to promote
China's economic structural adjustment measures in a very effective. This article is a study
around t