我国服务业税负分析及其对策研究

The Tax Analysis and Strategy of Service industry in China

我国服务业总体税负、各行业税负、个人所得税税负、企业所得税税负以及营业税税负都偏重于加工装备制造业。税收负担过重,税收增长过快,制约了服务业的快速发展。大幅度降低营业税税率,逐步实现营业税向增值税的转变,在商业批发、零售业建立低税负的增值税税制,降低或者免除批发、零售业增值税小规模纳税人的征收率,扩大税收优惠减免范围,完善税收优惠模式,促进我国服务业快速发展。

The overall tax burden of service,the other industry tax,personal income tax,corporate income tax and business tax burden are biased towards processing equipment in manufacturing industry.The tax burden is too heavy and the tax revenue grows too fast,which restricts the rapid development of service industry.So the tax authorities should significantly reduce the business tax rate to gradually shift the business tax to the value-added tax,establish the value-added tax system with low tax burden in the commercial wholesale and retail industry,reduce or waive the value-added tax rate of small-scale taxpayers in the wholesale and retail industry,expand the scope of the tax relief benefits,improve the tax incentives model and promote the rapid development of China＇s service industry.