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China 's industrial structure change in the overall trend continued to decline in the proportion of primary industry , secondary industry and tertiary industry continued to increase significantly from the \Although overall is in line with the general trend of the development of the industrial structure , but the bias problem of the industrial structure is still prominent , high proportion of secondary industry , the proportion of tertiary industry is too low , the same time , the internal structure of the three industries , technology , structure, industrial organization structure , industrial product structure , there are also unscientific , unreasonable situation . Factors include the impact of the industrial structure of demand and supply factors , while the tax is important macroeconomic means of affecting the demand and supply structure , preferential tax policy by consumer demand , investment demand and labor supply , the supply of capital , technology and supply of industrial structure , therefore appropriate to adjust the preferential tax policies is an important way to optimize the industrial structure in China , failed to meet the requirements of the national industrial structure optimization and upgrading the existing preferential tax policies , with the three industries , high-tech industries and resource-saving , environment-friendly industries , the optimization and upgrading of goals there are inconsistencies , resulting industrial structure bias problem can not be corrected , therefore , learn from countries preferential tax policies to promote the optimization and upgrading of industrial structure , and to standardize the system of tax incentives , the implementation of indirect promotions , industry -oriented tax industrial -based preferences consistency of preferential policies, preferential tax policies for domestic and foreign industrial adjustment direction , has proposed specific measures to promote the three industries , high-tech industries , resource-saving industrial optimization and upgrading of preferential tax policies to promote the optimization and upgrading of industrial structure in China extremely important significance.
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