The investment, the expense and the export, have been considered as the fuel economic growth troika, The economical growth is not only decided by investment quantity, but is also decided by the structure of investment rationalization degree. If the structure of investment is reasonable, will guide the industrial structure the rationalization and local structure coordinated development, can bring the economy to continue to grow stably. The government carries on the macroeconomic regulation and control as the market economy condition under the important means that regardless of being the financial policy or the tax policy, has the vital role regarding the optimization structure of investment.The paper first explained structure of investment's connotation, has analyzed the economic growth, the structure of investment and the resources deployment three between relations, and pointed out that because in reality economic life market imperfect, the government finance tax policy definitely will involve the structure of investment the adjustment. Then, paper after the reform and open policy, our country structure of investment adjustment's optimal process obtains, separately from the industry structure of investment and the area structure of investment two aspects, discussed our country to optimize the structure of investment the finance and taxation policy current condition and the deficiency.The paper has also carried on the international comparison to the related policy's utilization and uses for reference, the article has selected American, Japanese, South Korean and the Indian four countries, has studied these four country optimization structure of investment situation separately, and has analyzed the function which emphatically its industry structure of investment and in the area structure of investment adjustment the fiscal levy policy displays.The article summarized the fiscal levy policy, which finally should adopt in the structure of investment adjustment. Has discussed under the current economic situation, optimizes our country structure of investment the fiscal levy policy to suggest, like the reasonable utilization finance deducted interest policy, uses the financial direct investment effectively, the standard government procurement system and the sign plan contract's behavior, and consummates the corresponding tax preference policy effective adjustment structure of investment, the fiscal levy policy should also support the personal undertaking investment, the consummation private investment domain. |