我国现行税制对产业链延伸的影响及对策

The Unfavorable Influence of Present Tax System on Extension of Industrial Chain and Its Solution in China

产业链延伸能够优化我国的产品结构和经济结构,带动区域经济乃至全国经济的一体化发展,但我国现行税制存在的税权过度集中、地方税规模过小、内外资企业税制不统一及税收征管制度中存在的地方保护主义等因素不利于产业链的延伸。因此,基于延伸我国产业链的客观要求,应通过制度的设计和创新来进一步完善我国的税收制度。

The extension of industrial chains can optimize the product and economic structures and accelerate the integrative development of regional and even all the national economy. However, the present tax system exists such factors as the tax rights are concentrated on the central government severely, the size of regional tax revenue is very small, the two different kinds of income taxes for domestic and foreign businesses and region＇s protectionism in system of levy and tax management, which are disadvantageous to extension of industrial chains. Therefore, in order to promote the fast extension of industrial chains, the tax system should be improved by designing and innovating.