摘要
税收政策能够通过改变需求结构进而影响供给结构,并最终改变产业结构。税收政策对产业结构变迁产生影响的需求途径主要包括:改变中间需求与最终需求的比例以及中间需求结构、改变消费结构、改变消费需求与投资需求的比例、改变投资需求结构。
Tax policy has influence over supply structure and then changes industry structure at last through changing demand structure. The demand ways that tax policy makes impact on transition of industry structure include; changing proportion of intermediate demand to final demand and structure of intermediate demand, changing consumption structure, changing proportion of consumption to investment, and changing structure of investment.
出处
《税务与经济》
CSSCI
北大核心
2006年第1期7-11,共5页
Taxation and Economy
基金
山东省自然科学基金项目"税收政策与产业结构转变研究"(Q2003H01)的阶段性成果
关键词
税收政策
产业结构
需求
消费
投资
tax policy
industry structure
demand
consumption
investment
