中国服务业税收的企业类型结构研究

Research on the Structure of the Tax Enterprise Type of China's Service Industry

近年来,中国的服务业税收收入规模呈现逐年增加的趋势,服务业市场主体的影响也较大。从企业注册登记类型、税种结构、行业类别来看,中国服务业税收的企业类型结构丰富纷杂。中国应把服务业税收征管与服务业的改革、开放结合起来,有针对性地加强对股份公司、个体私营等内资服务业企业以及外资服务业企业的税收征管。

Recently,the tax income scale of China s service industry is in the increasingly rising trend.The effect of the market mainbody of the service industry is bigger relatively.Analyzing combined with the enterprises register type,tax structure and industry kind,the enterprise type and structure of service industry tax is plentiful.We should combine the service industry tax and supervision with the reform and open of the service industry,strengthen the tax levy and management on the service industry,such as the stock company and individual enterprises and the foreign service enterprises.