建立和完善促进经济发展方式转变的税制与税收政策

Establishment and Improvement of a Tax System and Tax Policies that Boost the Transformation of Economic Development Mode

本文认为,税制与税收政策应当并且可以在促进经济发展方式转变中发挥更大的作用,具体应在以下几个方面下功夫:一是实行鼓励企业创新的税制与税收政策;二是实行促进新兴产业发展的税制与税收政策:三是实行促进资源能源节约利用和环境保护的税制与税收政策;四是实行促进服务业、小企业和就业发展的税制与税收政策;五是实行促进区域经济协调发展的税收政策。

This paper argues that tax system and tax policy should play a greater role in boosting the transformation of economic development mode.Concretely speaking,tax system and policy should be established and improved in order to encourage innovation of enterprises,promote the development of burgeoning industries,promote the conservation and utilization of resources and energies and environmental protection,promote the development of service industry,small-sized enterprises and employment,and promote harmonious development of regional economy.