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在供给侧改革的背景下,产业结构的优化升级已经成为我国经济保持长期平稳运行的必然选择之一。本文从财税政策促进产业结构升级的机理入手,分析我国产业结构升级的现状以及转型的过程中所面临的问题,并结合发达国家推动产业结构转型的成功经验,从财税政策的角度得出我国产业结构转型升级的对策建议,以期为我国财税政策引导产业结构的升级提供一定的思路借鉴。
In the context of supply-side reform, the optimization and upgrading of industrial structure has become an inevitable choice for China’s economy to maintain its long-term stable operation. This article starts from the mechanism of fiscal and tax policies to promote the upgrading of industrial structure, analyzes the status quo of industrial upgrading in our country and the problems in the process of transformation. Combining with the successful experience of developed countries in promoting industrial restructuring, Structural transformation and upgrading of countermeasures and suggestions, with a view to China’s fiscal policy to guide the upgrading of industrial structure to provide some ideas for reference.