【摘要】：服務(wù)業(yè)，特別是現(xiàn)代服務(wù)業(yè)的發(fā)展水平是衡量現(xiàn)代社會經(jīng)濟(jì)發(fā)展程度的重要標(biāo)志。發(fā)展現(xiàn)代服務(wù)業(yè)，是轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式，產(chǎn)業(yè)結(jié)構(gòu)優(yōu)化升級的必然要求。然而我國由于各個地區(qū)經(jīng)濟(jì)發(fā)展水平和工業(yè)化程度不同，造成了目前我國各地區(qū)現(xiàn)代服務(wù)業(yè)發(fā)展的差距較大，區(qū)域發(fā)展不平衡。財稅政策是國家進(jìn)行宏觀經(jīng)濟(jì)調(diào)控的重要手段，對于國家經(jīng)濟(jì)的平穩(wěn)運行，產(chǎn)業(yè)結(jié)構(gòu)的優(yōu)化調(diào)整，資源在社會各部門之間的合理流動，都發(fā)揮著重要的作用。通過財稅政策的調(diào)整，可以直接影響到現(xiàn)代服務(wù)業(yè)的發(fā)展�；诖�，，本文通過分析我國現(xiàn)代服務(wù)業(yè)發(fā)展的區(qū)域差異以及造成這種差異的財稅政策因素，提出了促進(jìn)我國現(xiàn)代服務(wù)業(yè)區(qū)域均衡發(fā)展的財稅政策建議。 本文的第一章為研究的緒論，主要是研究的背景和意義，相關(guān)的國內(nèi)外研究以及研究的思路等。第二章首先介紹現(xiàn)代服務(wù)業(yè)的相關(guān)概念，現(xiàn)代服務(wù)業(yè)的分類和特征，然后指出了現(xiàn)代服務(wù)業(yè)發(fā)展對國民經(jīng)濟(jì)增長的重要作用，最后分析了財稅政策促進(jìn)現(xiàn)代服務(wù)業(yè)發(fā)展的作用機理。第三章第一部分對我國現(xiàn)代服務(wù)業(yè)發(fā)展現(xiàn)狀做了大致的介紹，第二部分對區(qū)域間現(xiàn)代服務(wù)業(yè)進(jìn)行了絕對差異分析，第三部分使用泰爾指數(shù)法計算我國東中西三大區(qū)域間以及各大區(qū)域內(nèi)現(xiàn)代服務(wù)業(yè)發(fā)展的相對差異。第四章首先大致介紹了我國現(xiàn)代服務(wù)業(yè)財稅政策現(xiàn)狀，隨后重點分析了造成現(xiàn)代服務(wù)業(yè)區(qū)域差異的財稅政策因素以及目前服務(wù)業(yè)財稅體系存在的問題。第五章提出了促進(jìn)我國現(xiàn)代服務(wù)業(yè)區(qū)域均衡發(fā)展的稅收和財政政策的優(yōu)化建議。
[Abstract]:The development level of service industry, especially modern service industry, is an important symbol to measure the development of modern society and economy. The development of modern service industry is the inevitable requirement of changing the mode of economic development and optimizing and upgrading of industrial structure. However, due to the difference of economic development level and industrialization degree in different regions, there is a big gap in the development of modern service industry in different regions of China, and the regional development is not balanced. Fiscal and taxation policy is an important means for national macro-economic regulation and control. It plays an important role in the smooth operation of national economy, the optimization and adjustment of industrial structure, and the rational flow of resources among various sectors of society. Through the adjustment of fiscal and taxation policy, it can directly affect the development of modern service industry. Based on this, this paper analyzes the regional differences in the development of modern service industry in China and the fiscal and tax policy factors that cause the differences, and puts forward some suggestions on fiscal and taxation policies to promote the balanced development of the modern service industry in China. The first chapter of this paper is the introduction of the research, mainly the background and significance of the research, related domestic and foreign research and research ideas. The second chapter first introduces the related concepts of modern service industry, the classification and characteristics of modern service industry, and then points out the important role of the development of modern service industry in the growth of national economy. Finally, it analyzes the mechanism of fiscal and taxation policy promoting the development of modern service industry. The first part of chapter three gives a general introduction to the development of modern service industry in China. The second part analyzes the absolute difference of modern service industry between regions. The third part calculates the relative difference of the development of modern service industry among the three regions of east, west and east of our country by using the method of Tyr index. Chapter four introduces the present situation of finance and taxation policy of modern service industry in China, and then analyzes the factors of finance and taxation policy that cause the regional difference of modern service industry and the problems existing in the current financial and taxation system of service industry. The fifth chapter puts forward some suggestions on the optimization of tax and fiscal policies to promote the balanced development of modern service industry in China.
【學(xué)位授予單位】：西北師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F719;F812.42

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