促进我国服务业发展的税收政策研究(DOC)

东北财经大学津桥商学院本科毕业论文

促进我国服务业发展的税收政策研究

作者王苗

系别经济系

专业税务

年级2012级

学号 201215073

指导教师魏弘

答辩日期

成绩

内容摘要

当今世界，服务业发展在各国经济中都占有十分重要的作用，其发展水平也是衡量一个国家或地区生产社会化程度和市场经济发展水平重要指标。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。

本文分为六大部分对促进我国服务业发展的税收政策研究进行阐述：第一部分，从概念、影响、作用方面对其作了简要概述；第二部分，从整体、内部结构等角度分析了我国服务业的现状和问题；第三部分，从税收政策方面指出在促进服务业发展上存在的问题；第四部分，通过完善地方税体系、改革增值税和营业税促进服务业发展税收政策的对策建议；第五部分，为本文结论部分。

关键词：服务业，税收政策，研究

Abstract

In today's world, the service industry development in the national economy occupies a very important role, its development level is also a measure of a country or a region production socialization and the important indicators of the market economy development level. In the backdrop of the global industrial structure adjustment, China's industrial structure is from "industrial economy" to "service economy" transformation. The transformation and optimization of the economic structure depends on the development of service industry, especially the development of modern service industry. National tax policy is the important means to promote the development of service industry, and the problems existing in the current tax policy for services, to a certain extent, influence and restrict the development of service industry. In comprehensive analysis problems of taxation on promote the development of service industry in our country, on the basis of proposes countermeasures and Suggestions for perfecting the taxation policy.

This article is divided into six parts to elaborates the tax policy to promote the development of China's service industry research: the first part, from the aspects of concept, influence and function of a brief overview of its; The second part, from the perspective of the overall and internal structure analyzed the status and problems of China's service industry; The third part, from the aspects of tax policy points out some problems on promote the development of service industry; The fourth part, through improving the local tax system, value added tax and business tax reform countermeasure Suggestions to promote the service industry development of tax policy; The fifth part, this article conclusion part.

Key words:Service ,Tax Policies,research

目录

一、税收政策与我国服务业发展关系的一般分析 (1)

（一）服务业的一般概述 (1)

（二）税收政策对产业结构的影响 (1)

（三）税收政策介入服务业发展的作用机制 (1)

二、我国服务业发展的现状 (2)

（一）总体规模不断扩大，但发展水平较低 (2)

（二）服务业内部的行业结构不合理 (4)

（三）地区发展不平衡，城乡差别大 (4)

三、税收政策在促进服务业发展上存在的问题 (5)

（一）我国现行税收体制的体制缺陷 (5)

（二）产业税负不协调 (5)

（三）税收优惠政策缺乏系统性设计，手段单一 (5)

四、完善促进服务业发展税收政策的对策建议 (6)

（一）完善我国地方税税收体系 (6)

（二）扩大增值税的征税范围 (6)

（三）调整营业税 (7)

（四）完善税收优惠政策体系 (8)

五、结论 (8)

参考文献 (8)