中文摘要：

＂十二五＂时期是我国推进产业结构优化升级、实现经济发展方式转变的关键时期,财税政策作为一国政府调节产业结构的有效手段,在产业结构优化升级中扮演着重要角色。本文从分析国际金融危机之后全球产业深度调整,及绿色能源革命给我国产业发展带来的压力与动力入手,立足于我国产业结构现状与发展方向,分析美国、日本在产业结构调整升级中的政府作用,提出促进我国产业结构优化升级的税收制度改革措施与财政支出对策。

英文摘要：

＂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.