摘要
促进生产性服务业又好又快地发展,必须立足于我国生产性服务业的发展现状,解决好生产性服务业现有税收政策中存在的立法层次低、行业政策差异大、税收负担重以及重复征税等问题。完善生产性服务业税收政策,主要是推进增值税转型的进程,营业税上单设"物流税"税目,解除税收对行业和非公有制的歧视,加大企业所得税优惠力度并转变优惠方式。
To promote the producer services, it is necessary to recognize nowadays development of producer services in China and to solve the existing questions of the producer services such as the legal loopholes in tax laws, the differences among trade policy, as well as heavy tax burdens and double taxation problem, To improve the taxation policies of producer services , measures should do to advance the transforming of the value added tax, set up the logistics tax on the base of the turnover tax, and eliminate the discrimination to different industries and enterprises, and improve the preferential corporate income tax policy.
出处
《财经理论与实践》
CSSCI
北大核心
2008年第4期87-90,共4页
The Theory and Practice of Finance and Economics
基金
教育部新世纪优秀人才支持计划项目(教技函[2007]70号)
湖南省服务业研究中心资助项目
关键词
生产性服务业
税收政策
税收优惠
Producer services
Tax policy
Preferential Tax Policies