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近十年来,我国税收收入呈现了超常增长的态势,引起了社会各界的关注,学界也就是否应该减税这一问题展开了激烈的讨论。本文引入纯收入税负率,讨论行业税负与行业经济发展的关系,提出结合我国产业结构升级的大方向,以税收倾斜对行业经济增加助力,推动政策的实施和产业转型,优化资源配置,促进不同行业的经济发展。
In the past ten years, China’s tax revenue has shown an extraordinary growth trend. It has aroused the concern of all sectors of society and the academic circles have heated discussions on whether the tax should be reduced or not. This paper introduces the tax rate of net income to discuss the relationship between the industry tax burden and the economic development of the industry. It proposes that in light of the general direction of the upgrade of China’s industrial structure, tax subsidies should be used to boost the industry economy, promote the implementation of policies and industrial restructuring, Promote economic development in different industries.