产业结构调整与结构性减税政策

Study on the Adjustment of Economic Structure and the Structural Tax Reduction Policy

结构性减税不仅仅是税收负担的减轻,也是促进我国经济内生增长的有效途径。因此,要深化增值税改革,促进第三产业发展,限制和淘汰落后产能,扶持新型、环保型产业的发展;加大对科技研发、自主创新、技术改造等税收优惠力度;鼓励和引导向中西部地区投资,调整区域产业布局;完善出口退税、引进外资等相关税收政策;加大对农业科技、农业机械购置等税收优惠力度,推进传统农业向现代农业转变,切实促进产业结构优化升级。

The structural tax reduction not only stands for reducing the tax burden, but also stands for the effective way for us to promote China＇s economic endogenous growth. So, first, we should deepen reform in value-added tax, promote the development of the tertiary industry, limit and shut down more backward production facilities, give support to the development of new and environmental industries; second, we should formulate more preferential tax policies for scientific and technological R＆D, innovation and technological upgrade; third, we should encourage and guide the investment to the central and western regions and adjust the regional industrial arrangement; fourth, we should improve tax policies concerning export rebates and the introduction of foreign capital; fifth, we should improve tax preference for agricultural science and technology and the purchase of agricultural machinery, promote the transformation from traditional agriculture to modern agriculture and promote the upgrade and optimization of industrial structure.