促进经济发展方式转变的税收政策研究

摘要

Since opening-up and reform, China has made remarkable achievements in economic development, but at the same time, the pressure from resources bottleneck and environment protection has constantly increased, and also problems con- cerning sustainable development have been increas- ingly prominent. The 17th CPC presents the strate- gic mission of converting economic development mode. As taxation is a significant means of govern- ment macro-control, this paper proves the mecha- nism concerning tax policy promoting the transi- tion of economic development mode and puts for- ward some suggestions for improving tax policy in order to speed up the transition of economic devel- opment mode.%改革开放以来我国经济建设取得了举世瞩目的成就，但与此同时，资源瓶颈和环境压力不断加大，可持续发展问题日益突出。党的“十七大”提出了“转变经济发展方式”的战略任务。税收是政府宏观调控的重要手段，本文论证了税收政策促进经济发展方式转变的机理，并建议完善税收政策，促进我国经济发展方式转变。