Industrial upgrading has been the main objective for our country to undertake international industrial transfer. Ho-wever, since the reform and opening up, the evolution trend of international industry transfer has made the "market for technology" strategy encounter bottlenecks. First of all , the basic influence from international industry transfer to China's industrial promotion has been analyzed. Based on that, it has been pointed out that the low commercial affairs cost promotion of industrial technology is the key factors to undertake international industrial transfer sustainably. And the high convenience financing mode is an effective way to reduce business costs. Then an analysis has been taken to determine that financing lease is the low business cost financing pattern to ensure the industrial upgrading smoothly. Finally five countermeasures have been put forward, including the improvement of fiscal and taxation policy to solve the problems in "business tax change for value-added tax" experimental unit, encouraging the diversifications of both corporate and financing channels, enriching the industrial policy and technology policy to fully highlight leverage, establishing the integrated management mechanism to speed up the construction of national industry association system and legal supervision system , strengthening the socialization education to cultivate compound talents.%产业升级一直是我国承接国际产业转移的主要目的。然而改革开放以来，国际产业转移的演进趋势正逐渐使我国的“市场换技术”战略遭遇实施瓶颈。首先分析国际产业转移进程对我国产业升级的基本影响，指出低商务成本的产业技术升级是可持续承接国际产业转移的关键，高便利性融资模式是降低商务成本的有效途径。然后分析确定了融资租赁为当前保障产业升级顺利进行的低商务成本融资模式。最后提出完善财税政策破解“营改增”试点实施进程中的难题、鼓励公司法人主体的多元化以及融资渠道的多元化、充实产业政策和技术政策以充分突出杠杆地位、确立统筹管理机制以加快全国性行业协会体系和法律监管体系的建设、加强社会化教育培养复合型人才五点对策。
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