服务业发展与我国货物和劳务税制改革

Service Industries Development and Reform of Goods and Service Tax System in China

发展服务业是我国转变经济发展方式、调整经济结构的一个必由之路,但是改革开放以来,我国货物和劳务税制改革重产品、轻服务,目前服务业适用的营业税制改革明显滞后,已经极大地制约了服务经济的发展,统一适用于货物和劳务的现代型增值税应是我国货物和劳务税制改革的方向,应该把货物和劳务税制改革与我国整体税收制度改革以及财政管理体制改革结合起来。

It's an inevitable choice to develop the service industries in order to change the development mode and adjust the economy structure.The emphasis of reform of Goods and Service Tax(GST)System in China is nearly on the goods since reform and opening.The business tax applied to the service industries has hampered the development of the service industries.The modern Value-Added tax(VAT) should be the goal of GST's reform in China.This reform should be combined with the reform of whole tax system and fiscal management system in China.