摘要
在全球产业结构调整的大背景下,我国产业结构正在从"工业型经济"向"服务型经济"转型。经济结构的转型与优化离不开服务业的发展,特别是现代服务业的发展。国家税收政策是促进服务业发展的重要手段,而我国现行的针对服务业的税收政策存在诸多问题,在一定程度上影响和限制了服务业的发展。在全面分析我国税收在促进服务业发展上存在的问题的基础上,为完善税收政策提出了对策建议。
On the global background of industrial restructuring, China＇ s industrial structure is moving from ＂industrial economy＂ to ＂service economy＂. Economic restructuring and optimization is inseparable from the development of service industry, and the state＇ s tax policy is an important means to promote the development of service industry. However, there are many problems in the existing tax policy for the service industry, to some extent, which affect and limit the development of service industries. This paper, on the basis of a comprehensive analysis of the problems in tax revenue to promote the development of service industry, put forward some suggestions.
出处
《经济问题》
CSSCI
北大核心
2011年第6期106-109,共4页
On Economic Problems
关键词
服务业
税收政策
营业税
对策
service industry
tax policy
sales tax
strategy
