基于黑龙江数据的现代服务业税收环境研究

Tax Environment of Modern Service Industry Based on Heilongjiang Data

伴随着当代知识经济和信息技术的发展,现代服务业在整个经济活动中逐渐取得了重要地位。与国际水平相比,我国现代服务业发展水平处于起步阶段,仍存在整体规模小、增加值比重轻、税收负担重等不足。基于1997-2008年的数据,对黑龙江省服务业税收与服务业增加值进行了实证分析,结果显示服务业宏观税负偏高,影响服务业的发展。同时在借鉴国外相关经验的基础上,提出扩大增值税征税范围、降低营业税税率和完善企业所得税税收优惠等促进现代服务业发展的建议。

With the development of modern knowledge economy and information technology,modern service industry came into being and gained importance in the all economic activity gradually.China′s development of modern service industry is at the initial stage,compared with international standards,there are still some shortages,such as the small scope,the proportion of the added value is light,heavy tax burden and so on.Based on the data from 1997 to 2008,the paper conducted an empirical analysis about Heilongjiang services tax and added value of services,and the result showed that the high tax burden affect the development of services.At the same time,on the basis of relevant experience abroad,it proposed to extend the range of value-added tax,lower business tax rates and improve the enterprise income tax to stimulate the development of modern service industry.