摘要
现代服务业的发展对转变我国经济发展方式具有重大的现实意义。目前我国促进现代服务业发展的税收政策存在诸多不足,体现在增值税与营业税交叉重叠、优惠面不宽、税收优惠方式不够合理、地区间差异明显等方面。应当充分借鉴国外经验,适度降低现代服务业的税负水平,利用税收政策促进现代服务业集群化发展,扩大税收优惠范围,转变税收优惠方式,制定促进各地区均衡协调发展的税收政策,加大发展服务贸易的税收政策扶持力度。
The development of modern service industry is of great practical significance of transformation of China~ economic devel- opment. At present, the tax policy in China to promote the development of modern service industry has many deficiencies, reflected in the value- added tax and business tax overlap, preferential range is not wide, tax concessions is not reasonable, inter - regional differences are significant and other aspects. China should fully learn from foreign experience, moderately lowering tax levels of modern service industry, using tax policies to promote the development of modern service industry cluster, expanding the scope of tax incentives and changing tax concessions, formulating tax policies to promote balanced and coordinated development of the regional, and increasing the support efforts of tax policy to develop trade services.
出处
《湖南财政经济学院学报》
2013年第5期16-20,共5页
Journal of Hunan University of Finance and Economics
基金
福建省教育厅项目"新能源汽车产业税收政策的国际比较及借鉴"(项目编号:JB13272S)阶段研究成果之一
关键词
现代服务业
税收政策
税收优惠
“营改增”
the modern service industry
tax policies
tax incentives
VAT changed by business tax
