The Study On The Tax Policy For Promoting The Development Of Service Industry

Along with the global economy development, service industry gradually becomes the new luminescent spot of the growth of world economics. It has played an important role in promoting national economic growth, increasing employment, readjusting the industrial structure and improving the people's living standards. the world average of the services industry proportion of GDP accounted for 68.5%, the services industry proportion of GDP in the United States accounted for 76.5%, while China's is only 39.9%, far below not only the United States and other developed countries of the world, but also lower than many developing countries, such as Brazil. In addition to the low proportion of Chinese service industry, there are serious questions such as the irrational structure and the imbalance of regional development. These are serious impact on sustained and healthy economic development in China. Therefore, the Chinese Government is using a variety of policies to guide the development of service industry, to resolve the various problems of service industry, and enhance its position in the national economy.Tax policy is the main policy tool of the nation to make government intervention to promote economic development and to adjust of the industrial structure. Good tax policy can stimulate human capital and the other various resources into the service market and improve the service market for investment enthusiasm. In addition, reasonable tax policy can also promote the service industry to readjust the internal structure, improve the modern service industry competitiveness, and narrow the gap of the development of the service industry between urban and rural areas and between the central and western regions to achieve regional balanced development of service industry.In this paper the theoretical basis of promoting development of the service industry through tax is discussed and the tax policies used to promote the development of the service industry is introduced. The questions of the current tax policy of our country in the service industry such as Set unreasonable taxes, serious tax industrial preference, and a single way of preferential policies and so on are analyzed. In addition, the main tax policy of other countries used to promote development of the service industry is introduced. And the experience is summed up. At last, from three different aspects advance how to use tax policy to promote service industry better to develop, and specific recommendations are: First, in accordance with the features of the value-added tax, business tax, income tax and other various taxes, the related taxes used to promote the overall development of service industry are adjusted and consummated; Second, according to Chinese service industry development trends and characteristics, corresponding tax policies are constituted to control the direction of the service industry development; third, based on the characteristics of different types of services industries, tax policy recommendations to promote the development of public service, high-risk service and rural service are advanced.