完善税收政策 促进产业升级

Improving Tax Policy to Promote Industrial Upgrading

税收政策作为国家对经济进行宏观调控的一种重要工具,在产业升级中具有十分重要的作用。本文以税收政策在产业升级中的定位为切入点,选取了美国、日本、韩国3个代表性国家,对其利用税收政策促进产业升级的经验进行了介绍,最后总结了其中规律性的内容,以期对我国利用税收政策促进产业升级提供借鉴。

As a tool of adjusting macro-economy, tax policy plays an important role in industrial upgrading. From the perspective of positioning tax policy in industrial upgrading, this paper selects the United States, Japan and South Korea as typical countries, and then introduces their experiences con- cerning tax policies promoting industrial upgrading, and finally summarizes the disciplines from the ad- vanced experiences and expects it could provide ref- erences for China to utilize tax policy to improve in- dustrial upgrading.