促进产业结构优化升级的税收政策研究——基于青岛产业结构与税负结构的分析

Optimizing Tax Policies for Improving Industrial Structure Upgrading:An Analysis of Industrial Structure and Tax Burden Structure in Qingdao

本文以青岛产业结构和税负结构的分析为基础,提出我国现行税制与产业结构调整的不相适应性,并从完善自主创新和技术进步的税收政策、构建环保税收体系、完善和加强对现代服务业的税收扶持等方面,就促进我国产业结构调整的税收政策优化提出建议。

Based on an analysis of industrial structure and tax burden structure in Qingdao, this paper argues that it is inadaptable between existing tax system and industrial structure adjustment. Furthermore, it puts forward some policy suggestions of improving industrial structure upgrading from the following aspects： perfecting tax policies of independent innovation and technology progress, building up tax system for envi- ronmental protection, perfecting and strengthening tax policies to support for modem service industry.