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一、税收优惠与产业结构 (1)税收优惠调节产业结构的一般原理产业结构属于社会生产力的组成内容。税收和产业结构的关系,实质上就是税收和生产力的关系。产业结构的变化决定着税收人结构的变化,但税收的这种被动地位决不只是简单地适应产业结构,而是反过来对产业结构的调整形成巨大的反作用力,税收对产业结构的反作用,主要表现在按照产业政策的要求,将不同税种、不同税率,不同范围的税基、不同减免税优惠施加于产业结构之上,强行扭曲产业结构的原来构成,使之按照政府的意愿重新配置,作为税收的减收变量,税收优惠是通过扶持、保护某些产业的发展进而实现产业结构合理化的,其具体运用表现在:
First, the tax incentives and industrial structure (1) tax incentives to adjust the general principles of industrial structure, industrial structure is part of social productive forces. The relationship between tax revenue and industrial structure is essentially the relationship between tax revenue and productivity. The change of the industrial structure determines the change of the structure of the taxpayer. However, this passive position of the tax by no means simply adapts to the industrial structure, but in turn, forms a huge reaction force in the adjustment of the industrial structure. The adverse effect of the tax on the industrial structure, Mainly in accordance with the requirements of industrial policy, different tax types, different tax rates, different scope of the tax base, different relief tax imposed on the industrial structure, forced distorting the original structure of the industrial structure, so that in accordance with the wishes of the government to re-configure, As a tax deduction variable, the tax preference is to rationalize the industrial structure by supporting and protecting the development of certain industries, and its specific application is as follows: