内容摘要：
加快转变经济增长方式、推动产业结构优化升级已成为我国宏观经济调控的目标之一。雁行产业发展理论为后进国家实现产业升级和赶超提供了很好的理论依据。本文根据雁行产业发展理论中提出的不同发展阶段，制定相应的进口税收优惠政策，能够切实有效地促进我国产业结构的优化。
关键词：雁行产业发展理论 产业结构 进口税收优惠政策
abstract：accelerating the transformation of ways to achieve economic growth and promoting industrial upgrading has become one of the objectives of macro control and regulation of the chinese government in recent years. 'flying geese paradigm' theory has provided an excellent theoretical foundation for developing countries to upgrade themselves and catch up with or even surpass developed ones. pursuant to various stages of development proposed by the flying geese paradigm theory, this paper puts forwards some suggestions on perfecting import-related tax incentive polices so as to further optimize industrial structures effectively.