国外现代服务业税收政策的主要做法及经验借鉴

Main Methods and Experiences of Tax Policy in Foreign Modern Services

促进现代服务业发展的税收政策存在的不足,主要表现在增值税征税范围偏窄,营业税税率偏重,新企业所得税优惠政策失衡等方面。我国应借鉴国外发展现代服务业税收政策的主要做法和经验,从促进增值税与营业税合并,制定促进各区域均衡发展的税收政策,转变税收优惠方式扩大税收优惠范围等方面入手,改革和完善我国税收政策,从而使我国的现代服务业在税收政策的引导下科学、合理、快速的发展。

In the development of modern services,the main deficiencies of tax policy are that the incidence of taxation is narrow in val-ue-added tax,the tax rate is big in business tax,the preferential policy is unbalanced in income tax of new enterprises,etc.According to the major method and experience on tax policy practicing by foreign countries,our country should reform our tax policy and improve sci-entific,rational and rapid development of our modern service industry by means of combing value-added tax with business tax,making tax policy fit for balanced development of different regions,and changing the way to expand the scope of tax preference.