论基于确立“新型产业结构”的税法修正

产业结构失衡已成为我国经济可持续发展的最大障碍之一,建立“新型产业结构”刻不容缓.税法在产业结构调整中具有很好的引导作用.但现行税法与“新型产业结构”的形成有一定的冲突,有必要在以下几个方面进行修正:扩大增值税征收范围、抵扣范围以及确定合理的扣除率；改变消费税的征税范围和计税依据；进一步改进企业所得税间接优惠方式和亏损转结的规定；扩大资源税征收范围和改变计税方式.

Improvement of Tax Law to the Establishment of New Industrial Structure

Industrial structure imbalance has become one of the biggest obstacles of the economic sustainable development,establishing "new industry structure"is the thing without delay.Tax law has good regulation in the industrial structure adjustment.But existing tax law and "new industry structure" exist certain deviation,it is necessary to carry on the revision in following several aspects: expand the scope of value added tax and levy range,and determine reasonable deduction rate;change the tax scope and taxation standard of consumption tax,further improve the preferential method and loss rule of corporate income tax,expand the tax scope of resource tax and change its taxation method.