关于税收政策促进服务贸易高质量发展的几点思考

Some Thoughts on Tax Policies to Promote the High-Quality Development of Services Trade

服务贸易对推动经济高质量发展、构建新发展格局意义重大。当前我国服务贸易规模大但国际竞争力有待加强、结构有待进一步优化、逆差规模庞大且部门多,需加快完善政策促进体系,推动服务贸易高质量发展。本文聚焦税收政策视角,基于对促进服务贸易发展的现行税收优惠政策的详细剖析和企业调研,总结提炼当前存在的难点问题,并提出适度扩大增值税零税率政策适用范围和技术先进型服务企业覆盖范围、出台政策实施细则、进一步深化税收征管改革、前瞻性开展数字经济跨境征税问题研究等完善举措。

Trade in services is of great significance to promoting high-quality economic development and building a new development landscape.At present,China's services trade is large in scale but the international competitiveness needs to be enhanced,the structure needs to be further optimized,the deficit is huge and there are many departments,so it is necessary to accelerate the improvement of policy system and promote the high-quality development of services trade.Based on the detailed analysis of the current preferential tax policies to promote the development of services trade and research of enterprise,this paper summarizes and extracts the difficulties of the current preferential tax policies for enterprises with trade in services,and puts forward relevant suggestions for improvement,including extending the application scope of zero-rated VAT and the coverage of technology advanced service enterprises,issuing the implementation rules,further deepening the tax collection and administration reform,and carrying out the prospective research on taxation of digital economy.