我国服务业与税收的互动关系

An Analysis on the Interaction between the Service Sector and Tax Revenue in China

2001年以来,我国服务业对税收贡献的绝对规模逐年持续增加,相对规模波动不稳,结构差异很大。而服务业的税收政策,对服务业发展既有促进作用,也有抑制作用。本文认为,从提高产业竞争力的角度出发,进行税制改革等制度创新,是促进我国服务业与税收形成良性互动关系的必然选择。

The absolute contribution of service sector to tax Revenue in China has continuously increased but its relative contribution has fluctuated since the year of 2001. There is a great structural gap between them. The tax policy in the service fields can influence either positively or negatively the growth of service sector. This paper suggests that the institutional innovation of tax policy on the purpose of improving the competition ability of the sector would be a wise choice for us to build the fine interaction between the service sector and tax revenue.