税收收入结构与产业结构转型升级的关系研究——以上海市为例

A Research on the Relationship between Tax Revenue Structure and Industrial Transformation and Upgrading in Shanghai

当前,中国经济步入新常态,上海作为全国经济发展的领头羊,率先探索创新驱动、转型发展之路。本文通过引入税收规模、税收弹性系数、税收协调系数等指标,对上海三次产业、三次产业税收占比较大的行业和创新驱动型新兴行业进行测算分析,并结合"十二五"期间的税收政策进行文本量化分析。从税收收入结构的变化反观上海创新驱动转型发展的成效,分析税收政策对上海产业结构的促进,探寻当前产业、行业结构中税收政策缺位因素,为促进上海创新驱动转型发展提出税收政策建议。

Currently China＇s economy steps into the ＂new normal＂ phase.Shanghai has implemented the scale of innovation- driven and transformation development as a national economic development leader. In this paper, tax revenue, tax elasticity coefficient and tax coordination coefficient are used to measure and analyze three industries,industries which account for a larger proportion of tax revenue in three industries and innovation-driven emerging industries in Shanghai. Besides, tax policies in the Twelfth Five-Year Plan are also used in text quantitative analysis. From the change of tax revenue structure, this paper analyzes the effectiveness of Shanghai＇s innovation-driven and transformation development and the effect of taxation policies on Shanghai＇s industrial structure. It also explores the deficiencies of tax policy in current industry structure, and puts forward policy suggestions of tax revenue for Shanghai＇s innovation-driven and transformation development.