The Fiscal Policy Choice for Bettering and Upgrading Industrial Structure in "the Dozenth Five-Year Plan" Period

The Dozenth Five-Year Plan period is a crucial time for our country to carry forward optimization and upgrading of the industrial structure,and to realize the mode transformation of economic growth.As an effective measure that a national government regulates industrial structure,fiscal policy plays an important role in the course of bettering and upgrading industrial structure.Starting with the analyses of global industries deep regulation after international financial crisis and of the pressure and motive force on our country′s industrial development brought by green energy revolution,basing upon the present situation and developing direction of our country′s industrial structure,this text studies governmental roles on regulating and upgrading industrial structures in USA and Japan,and puts forward reform methods of taxation system and countermeasures of fiscal expenditure to promote the optimization and upgrading of the industrial structure in our country.