促进服务业发展的税收政策研究

Research on Taxation Policies for Promoting Service Industry

促进服务业发展对于促进国民经济未来发展战略中的经济结构调整、转变经济发展方式等方面具有重要的意义。当前服务业领域中的税收政策存在诸多缺陷,对于服务业的发展不能起到很好的促进作用,基于优化税制结构和促进经济结构调整,均需对其进行相应的调整。本文对服务业的发展现状、税收政策现状与缺陷进行详尽分析,在此基础上提出促进其发展的税收政策。

To promote the development of the service industry has the vital significance in the economic structure transition. However, there are many drawbacks in the current taxation policies that do not benefit the development of the service industry. From the perspectives of the optimization of the tax system structure and transition of the eco-nomic structure, the adjustment of tax policies is indispensable. This paper makes detailed analysis on the current service industry and the defects in the related tax policies, and puts forward the policies that can benefit the service industry＇s development.