服务经济发展对税收制度的要求

制度环境是发展服务经济的重要条件和保障,作为制度环境的重要组成部分,税收体制和政策环境在服务经济发展中发挥着重要作用。通过对我国服务行业税收敏感度的实证分析,以及对发达经济体促进服务经济发展税收政策的国际比较与借鉴,指出当前我国税收体制与政策存在的主要问题,提出我国促进服务经济发展的税收体制与政策的改革方向。

Research on the demands of service economy on tax system

Institutional environment is an important condition for the development of the service economy. As an important part of the institutional environment,the tax system and policy environment has played an important role in the development of service economy. This article made empirical analysis on the tax sensitivity of service industries in China,compared the tax policies taken by developed countries to promote the development of service economy and put forward the direction of reform to form the tax revenue system and policy to promote the development of service economy.