【正文】 集型產(chǎn)業(yè)的降溫；人民幣升值也會引起人們對出口加工產(chǎn)業(yè)未來發(fā)展的擔憂，造成出口產(chǎn)業(yè)投資的減少，導致出口產(chǎn)業(yè)資金供給的減少。隨著國外產(chǎn)品需求的增加，國外出口企業(yè)為了獲取更大的利潤，必將向外國政府施壓，致使其減少對高新技術(shù)產(chǎn)品出口的干預。就最終需求商品而言，人民幣升值會引起進口商品價格降低，進口商品在國內(nèi)的競爭力加強，人們增加對進口商品的消費，導致國內(nèi)相關(guān)行業(yè)產(chǎn)品的需求降低，影響國內(nèi)相關(guān)行業(yè)的發(fā)展，同時，如果人民幣升值幅度超過一定限度，更加可能 導致國內(nèi)相關(guān)行業(yè)遭受到沉痛打擊，許多企業(yè)將可能被國外企業(yè)吞并乃至破產(chǎn)。 上文中已經(jīng)就人民幣升值可能對產(chǎn)業(yè)結(jié)構(gòu)產(chǎn)生的影響從需求和供給兩方面分別加 以詳細的分析和說明，從現(xiàn)在的國際形勢看，我國就人民幣進行升值只是個時間問題。如何避免這種情況的發(fā)生，將是我們接著將討論的重點。二是鼓勵相關(guān)的出口企業(yè)加大對國內(nèi)市場產(chǎn)品的供給，即鼓勵出口企業(yè)出口轉(zhuǎn)內(nèi)銷，制定相關(guān)的優(yōu) 惠政策，引導企業(yè)開發(fā)和擴展國內(nèi)業(yè)務。這些依靠國外中間產(chǎn)品進行生產(chǎn)的企 業(yè)的發(fā)展壯大將可能呈現(xiàn)縱向發(fā)展趨勢，即這些行業(yè)經(jīng)過一定時間的發(fā)展之后擁有了一定的技術(shù)和資金支持，有能力自己進行相關(guān)中間產(chǎn)品的生產(chǎn)，從而促進我國在這些領(lǐng)域的技術(shù)進步。 第四，產(chǎn)業(yè)政策在農(nóng)業(yè)方面的運用一直是我國產(chǎn)業(yè)政策的重要組成部分。 四．人民幣升值對我國相關(guān)行業(yè)的影響 人民幣升值對各行業(yè)的影響是較為復雜 和多角度的，往往是利空和利多的綜合。正如 19851990 年間是日元升值幅度最大的時期，同時也是房地產(chǎn)市場上漲幅度最高的時期其次，人民幣持續(xù)升值使得國外資本的大量涌入，推高了對房地產(chǎn)的投資需求。 但受國家對房地產(chǎn)行業(yè)調(diào)控的影響，升值不會改變住宅開發(fā)類公司增長下降的趨勢。況且，目前入境旅游市場競爭比較激烈，旅行社和酒店內(nèi)部即可消化人民幣小幅度升值的價格效應。 因此總體看，人民幣升值有助于促進國內(nèi)旅游，對旅游市場的總體效應為正面的，將會對旅游業(yè)的發(fā)展產(chǎn)生促進作用。 二是價格效應。匯率升值后，出口價格競爭力下降，先前國內(nèi)以出口為導向的消費品 生產(chǎn)商將尋求國內(nèi)渠道作為替代，由此在商品供給數(shù)量和價格上使商業(yè)零售類企業(yè)受益。其中航空業(yè)最為明顯，其燃用油主要依賴進口，而同時國內(nèi)航空公司債務多以外匯浮息貸款為主，人民幣升值后債務由以外幣計價折算成以人民幣計價后將有所下降 ，為航空公司帶來直接會計賬面的匯兌收益，外幣債務還本付息時則讓企業(yè)節(jié)省了人民幣計價的財務成本與費用。紡織行業(yè)一直是我國出口創(chuàng)匯的支柱行業(yè)，行業(yè)出口依存度高達 50%。 （ 2）家電行業(yè) 家電行業(yè)出口將遭受損失。 （ 3）外貿(mào)服務行業(yè) 外貿(mào)服務業(yè)行業(yè)可能會間接受損。 (1)原料類行業(yè) 對焦炭、紡織面料中的有機棉纖維、等具有較強價格競爭力的原料類行業(yè)不會有明顯的影響。但是，生產(chǎn)中的原材料和中間產(chǎn)品均來自國外，產(chǎn)品也大部分銷往國外，屬于大進大出型的企業(yè)，人民幣升值對其的正面和負面影響大致可 相互抵消，所受影響不大。因為價格競爭一般不會成為世界食品飲料巨頭在中國的策略選擇。 （ 1） 要有步驟地推進完善人民幣匯率形成機制改革 在人民幣 匯率改革之前 ,由于人民幣匯率低估，導致國內(nèi)外商品價格的扭曲 ， 出口商品價格低廉 ， 進口商品價格高昂 ， 致使我國在過去很長一段時間內(nèi) ， 出口額不斷攀升 ， 貿(mào)易贏余不斷增加 ， 連年持續(xù)出現(xiàn)巨額貿(mào)易順差 ， 引起了與貿(mào)易伙伴之間的頻頻貿(mào)易摩擦。同時，政府要采取有效措施，進行各種配套改革，積極培育、擴大國內(nèi)消費市場，鼓勵投資，尤其是民間投資，重點扶持有核心競爭力的企業(yè)。為了中國對外貿(mào)易的長足發(fā)展和中國經(jīng)濟的持續(xù)增長，我們必須調(diào)整對外貿(mào)易結(jié)構(gòu)，通過提高出口產(chǎn)品的技術(shù)含量和附加值，促進我國外貿(mào)結(jié) 構(gòu)優(yōu)化升級。 我認為人民幣升值對我的產(chǎn)業(yè)結(jié)構(gòu)經(jīng)濟結(jié)構(gòu)有很大的影響，總的來說有利有弊，因為各位學者對產(chǎn)業(yè)結(jié)構(gòu)的看法不一，因此各有見解，因此還是值得去一一研究的。上海金融。 2021，（ 16）： 76 、戴國強。 disdain for this taxation without representation (socalled because the colonies had no voice in the establishment of the taxes) gave rise to revolts such as the Boston Tea Party. However, even after the Revolutionary War and the adoption of the . Constitution, the main source of revenue for the newly created states was money received from customs and excise taxes on items such as carriages, sugar, whiskey, and snuff. Ine tax first appeared in the United States in 1862, during the Civil War. At that time only about one percent of the population was required to pay the tax. A flatrate ine tax was imposed in 1867. The ine tax was repealed in its entirety in 1872. Ine tax was a rallying point for the Populist party in 1892, and had enough support two years later that Congress passed the Ine Tax Act of 1894. The tax at that time was two percent on individual ines in excess of $4,000, which meant that it reached only the wealthiest members of the population. The Supreme Court struck down the tax, holding that it violated the constitutional requirement that direct taxes be apportioned among the states by population (pollock v. farmers39。s new deal, imposed a five percent excise tax on dividend receipts, imposed a capital stock tax and an excess profits tax, and suspended all deductions for losses (June 16, 1933, ch. 90, 48 Stat. 195). The repeal in 1933 of the eighteenth amendment, which had prohibited the manufacture and sale of alcohol, brought in an estimated $90 million in new liquor taxes in 1934. The social security act of 1935 provided for a wage tax, half to be paid by the employee and half by the employer, to establish a federal retirement fund (Old Age Pension Act, Aug. 14, 1935, ch. 531, 49 Stat. 620). The Wealth Tax Act, also known as the Revenue Act of 1935, increased the maximum tax rate to 79 percent, the Revenue Acts of 1940 and 1941 increased it to 81 percent, the Revenue Act of 1942 raised it to 88 percent, and the Individual Ine Tax Act of 1944 raised the individual maximum rate to 94 percent. The postWorld War II Revenue Act of 1945 reduced the individual maximum tax from 94 percent to 91 percent. The Revenue Act of 1950, during the korean war, reduced it to percent, but it was raised the next year to 92 percent (Revenue Act of 1950, Sept. 23, 1950, ch. 994, Stat. 906). It remained at this level until 1964, when it was reduced to 70 percent. The Revenue Act of 1954 revised the Internal Revenue Code of 1939, making major changes that were beneficial to the taxpayer, including providing for child care deductions (later changed to credits), an increase in the 21 charitable contribution limit, a tax credit against taxable retirement ine, employee deductions for business expenses, and liberalized depreciation deductions. From 1954 to 1962, the Internal Revenue Code was amended by 183 separate acts. In 1974 the employee retirement ine security act (ERISA) created protections for employees whose employers promised specified pensions or other retirement contributions (Pub. L. No. 93406, Sept. 2, 1974, 88 Stat. 829). ERISA required that to be tax deductible, the employer