摘要
作为国家治理工作顺利开展的可靠保障,财政的重要地位不言而喻。中共中央政治局会议审议通过了《深化财税体制改革总体方案》,新一轮财税体制改革正式拉开序幕。新一轮财税体制改革工作的落实,意味着各类产品、经济行为、企业与产业所需承担的税负将发生一系列改变,也就是说,各类经济活动的原始收益或成本均会产生变化。在此情况下,我国原有产业结构势必会受到一定影响。文章结合我国产业结构现状,探讨引起产业结构发生改变的影响因素,深入剖析新一轮财税体制改革对我国上下游产业、国民收入水平、区域产业结构产生的深远影响。
As a national governance work smoothly and reliable security, the importance of finance and tax system is self-evident. Recently, the central committee of the communist party politburo meeting examined and approved the "Deepening the Reform of the Fiscal and Taxation Systems Overall Plan", officially kicked off a new round of tax system reform. This article revolves the new round of fiscal and taxation system reform in our country the influence of the industrial structure , together with the present situation of industrial structure in China, to explore the influence factors of the industrial structure change, a new round of deep insight into the fiscal and taxation system reform has profound impact on the industrial structure in China.
出处
《改革与战略》
北大核心
2015年第2期84-86,共3页
Reformation & Strategy
基金
金华市社科联2014年度课题(项目编号:Y184)成果之一
关键词
财税体制改革
产业结构
税收影响
the fiscal and taxation system reform
industrial structure
tax effect