积极运用税收政策促进结构调整和产业升级

Utilizing the Revenue Policy actively to Promote Structure Adjustment and Update & Upgrade Industry

税收手段在调控投资、促进技术进步和经济结构调整方面具有十分重要的地位,本文分析了我国现行调控投资方向的税收优惠政策所存在的主要问题,建议中国未来税收政策应该借鉴和采用国际通行的税收政策,增强中国企业的竞争力。

The revenue measure is important to control investment and promote technological advancement and adjust economy structure. The author parses the existing problems of favorable revenue policy of adjusting investment direction and suggests that the future revenue policy should references and adopt the international obtain policy to strengthen the competitive power of Chinese enterprises.