现代服务业税收政策的国际借鉴研究
发布时间：2018-12-07 07:14
【摘要】：在经济发展一体化和全球化的背景下，现代服务业的发展已逐渐成为世界经济发展的新亮点，其在调整产业结构、增加社会就业、提高人民生活水平等方面的作用日益明显，发展现代服务业对促进我国经济结构转型有着重要的意义。 当前，世界上许多发达国家的服务业已经在国民经济中占据主要地位，特别是现代服务业的发展更是突飞猛进。在世界经济逐步迈入服务经济的时代，我国现代服务业的发展却存在着内部结构不合理、国际竞争力不强等问题，这严重影响了我国国民经济的健康持续发展。造成现代服务业发展滞后的原因是多方面的，其中税收政策是一个很重要的方面，分析我国现行税收政策的缺陷，借鉴国际上现代服务业发展较好国家的经验，对于破解我国目前现代服务业发展遇到的困境，有着重大的现实意义。 本文在第一章绪论主要阐述研究的背景、意义，，研究的思路与方法，创新与不足；第二章主要介绍了现代服务业的概念、分类和时代特征，回顾了国内外关于现代服务业研究的相关文献，从宏观层面上指出了发展现代服务业的重要意义；第三章分析了现代服务业的发展现状。首先从多个方面介绍了国外现代服务业的发展现状，其次总结了我国现代服务业的发展现状，虽然取得了较快的发展，但也存在着总体水平较低、内部结构不合理、地区差异明显和竞争优势不明显的问题，接下来对国际和国内现代服务业的发展现状做了对比，指出我国现代服务业发展的有利条件和不利条件，并且对我国现代服务业发展的落后现状进行了税收原因的分析；第四章对我国现行的现代服务业税收政策分税种进行了梳理，从政策导向、税收政策本身以及对新兴行业的支持三方面对现行现代服务业税收支持政策的不足做了分析；第五章介绍了国外关于促进现代服务业税收政策的主要做法，并总结了这些做法对我们的启示；第六章针对我国现代服务业税收存在的问题和国外的先进做法，提出促进我国现代服务业发展的税收政策建议。
[Abstract]:Under the background of economic development integration and globalization, the development of modern service industry has gradually become a new bright spot in the world economic development. Its role in adjusting industrial structure, increasing social employment and improving people's living standards has become increasingly obvious. The development of modern service industry is of great significance to promote the transformation of economic structure in China. At present, the service industry of many developed countries in the world has occupied the main position in the national economy, especially the development of the modern service industry is advancing by leaps and bounds. With the world economy stepping into the era of service economy, the development of China's modern service industry has some problems such as unreasonable internal structure and weak international competitiveness, which has seriously affected the healthy and sustainable development of our national economy. There are many reasons why the development of modern service industry lags behind, among which the tax policy is a very important aspect. This paper analyzes the defects of the current tax policy of our country, and draws lessons from the experience of the countries with better development of the modern service industry in the world. It is of great practical significance to solve the predicament of the development of modern service industry in China. In the first chapter, the introduction mainly describes the background, significance, research ideas and methods, innovation and shortcomings; The second chapter mainly introduces the concept, classification and characteristics of the modern service industry, reviews the relevant literature about the modern service industry at home and abroad, and points out the significance of developing the modern service industry from the macro level. The third chapter analyzes the development of modern service industry. First of all, this paper introduces the development status of foreign modern service industry from many aspects, and then summarizes the development situation of our country's modern service industry. Although it has made rapid development, it also has a low overall level and unreasonable internal structure. The problems of obvious regional differences and unobvious competitive advantages. Then the paper compares the current development situation of international and domestic modern service industries, and points out the favorable and unfavorable conditions for the development of modern service industries in China. It also analyzes the reasons for the backward development of modern service industry in China. In the fourth chapter, the author analyzes the deficiency of the current tax support policy of modern service industry from three aspects: policy orientation, tax policy itself and support to the emerging industry. The fifth chapter introduces the main methods of promoting the tax policy of modern service industry abroad, and summarizes the enlightenment of these practices to us; In the sixth chapter, aiming at the problems existing in the taxation of modern service industry in our country and the advanced practices abroad, the author puts forward some suggestions on the tax policy to promote the development of the modern service industry in our country.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.42;F719
本文编号：2366798
[Abstract]:Under the background of economic development integration and globalization, the development of modern service industry has gradually become a new bright spot in the world economic development. Its role in adjusting industrial structure, increasing social employment and improving people's living standards has become increasingly obvious. The development of modern service industry is of great significance to promote the transformation of economic structure in China. At present, the service industry of many developed countries in the world has occupied the main position in the national economy, especially the development of the modern service industry is advancing by leaps and bounds. With the world economy stepping into the era of service economy, the development of China's modern service industry has some problems such as unreasonable internal structure and weak international competitiveness, which has seriously affected the healthy and sustainable development of our national economy. There are many reasons why the development of modern service industry lags behind, among which the tax policy is a very important aspect. This paper analyzes the defects of the current tax policy of our country, and draws lessons from the experience of the countries with better development of the modern service industry in the world. It is of great practical significance to solve the predicament of the development of modern service industry in China. In the first chapter, the introduction mainly describes the background, significance, research ideas and methods, innovation and shortcomings; The second chapter mainly introduces the concept, classification and characteristics of the modern service industry, reviews the relevant literature about the modern service industry at home and abroad, and points out the significance of developing the modern service industry from the macro level. The third chapter analyzes the development of modern service industry. First of all, this paper introduces the development status of foreign modern service industry from many aspects, and then summarizes the development situation of our country's modern service industry. Although it has made rapid development, it also has a low overall level and unreasonable internal structure. The problems of obvious regional differences and unobvious competitive advantages. Then the paper compares the current development situation of international and domestic modern service industries, and points out the favorable and unfavorable conditions for the development of modern service industries in China. It also analyzes the reasons for the backward development of modern service industry in China. In the fourth chapter, the author analyzes the deficiency of the current tax support policy of modern service industry from three aspects: policy orientation, tax policy itself and support to the emerging industry. The fifth chapter introduces the main methods of promoting the tax policy of modern service industry abroad, and summarizes the enlightenment of these practices to us; In the sixth chapter, aiming at the problems existing in the taxation of modern service industry in our country and the advanced practices abroad, the author puts forward some suggestions on the tax policy to promote the development of the modern service industry in our country.
【学位授予单位】：集美大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F812.42;F719
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