摘要
现阶段国内中低端产品占比过多,低端制造业产能过剩,产业发展不均衡,同时存在高污染、高能耗等诸多问题,产业结构亟待转型升级。产业结构升级的过程中税收政策发挥着极大作用。以2007—2020年各省份相关数据为研究样本,实证分析税收政策对产业结构升级的具体影响。结果表明:税收收入与产业结构升级之间呈正相关;商品税税负过重会阻碍产业结构升级。
At present low-end products,low-end manufacturing overcapacity,and unbalanced industrial development play a negative role in economic development,at the same time there are high pollution,high energy consumption,and many other problems.Transformation and upgrading of industrial structure,the process of industrial structure upgrading tax policy also plays a great role.The provinces’data from 2007 to 2020 is selected as the study samples,and empirical analysis of tax policy for the specific influence of industrial structure upgrading is conducted.The results show that there is a positive correlation between tax revenue and the upgrading of industrial structure,and in addition,the heavy burden of commodity tax will hinder the upgrading of industrial structure.
作者
吕喜风
LYU Xifeng(College of Big Data Application and Economics,Guizhou University of Finance and Economics,Guiyang 550025,China)
出处
《科技和产业》
2023年第13期95-98,共4页
Science Technology and Industry
关键词
高质量发展
产业结构
税收政策
high-quality development
industrial structure
tax policy
