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税制安排对产业结构的影响--《经济纵横》2021年02期 - CNKI:【摘要】:我国产业结构失衡有很深刻的税收背景,税收制度安排缺失制约产业结构调整,众流转税为主体的税制结构和税负的不合理强化了产业结构的失衡;财权与事权分割效应及其扩散效应的叠加也使税收的结构效应传导机制被破坏,从而阻碍了产业结构调整的步伐。
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