摘要
本文首先对现代服务业进行概述,并梳理了国外现代服务业税收政策的特点,同时提出了我国目前促进现代服务业发展的税收政策存在的问题,最后就如何利用税收手段促进我国现代服务业发展提出了一些思路。
This paper first briefly introduces modern service industry and summarizes the characteristics of foreign modern service industry,and then raises existing problems concerning tax policies promoting modern service industry in China,and finally puts forward some ideas on how to boost modern service industry through tax means in China.
出处
《涉外税务》
CSSCI
北大核心
2011年第4期24-28,共5页
International Taxation In China
关键词
现代服务业
税收政策
Modern service industry Tax policy
