借鉴国际经验 完善现代服务业税收政策

International Experiences for Improving Tax Policies concerning Modern Service Industry

现代服务业的迅速发展,虽然是市场经济的自发选择,但也需要国家政策的引导和扶持。其中,作为宏观经济调控重要手段的税收政策是关系现代服务业发展的重要制度因素。本文通过对美国现代服务业税制、税收政策的比较分析与借鉴,在剖析我国现代服务业发展现状及税收政策局限的基础上,提出加快发展我国现代服务业的税收政策取向。

The rapid development of modem service industry turns out to be the spontaneous choice of market economy, but still it needs guidance and support of national policy. As an important means of macroeconomic regulation and control, tax policy has become the major institutional factor for the development of modern service industry in China. Based on an analysis on the development of modem service industry situation and the limitations of tax policy in China, and on a comparative analysis of the tax system concerning modern service industry and relevant reference in the USA, this paper proposes some tax policy orientation to accelerate the development of modem service industry in China.