【摘要】：在經(jīng)濟發(fā)展一體化和全球化的背景下，現(xiàn)代服務業(yè)的發(fā)展已逐漸成為世界經(jīng)濟發(fā)展的新亮點，其在調(diào)整產(chǎn)業(yè)結(jié)構(gòu)、增加社會就業(yè)、提高人民生活水平等方面的作用日益明顯，發(fā)展現(xiàn)代服務業(yè)對促進我國經(jīng)濟結(jié)構(gòu)轉(zhuǎn)型有著重要的意義。 當前，世界上許多發(fā)達國家的服務業(yè)已經(jīng)在國民經(jīng)濟中占據(jù)主要地位，特別是現(xiàn)代服務業(yè)的發(fā)展更是突飛猛進。在世界經(jīng)濟逐步邁入服務經(jīng)濟的時代，我國現(xiàn)代服務業(yè)的發(fā)展卻存在著內(nèi)部結(jié)構(gòu)不合理、國際競爭力不強等問題，這嚴重影響了我國國民經(jīng)濟的健康持續(xù)發(fā)展。造成現(xiàn)代服務業(yè)發(fā)展滯后的原因是多方面的，其中稅收政策是一個很重要的方面，分析我國現(xiàn)行稅收政策的缺陷，借鑒國際上現(xiàn)代服務業(yè)發(fā)展較好國家的經(jīng)驗，對于破解我國目前現(xiàn)代服務業(yè)發(fā)展遇到的困境，有著重大的現(xiàn)實意義。 本文在第一章緒論主要闡述研究的背景、意義，，研究的思路與方法，創(chuàng)新與不足；第二章主要介紹了現(xiàn)代服務業(yè)的概念、分類和時代特征，回顧了國內(nèi)外關于現(xiàn)代服務業(yè)研究的相關文獻，從宏觀層面上指出了發(fā)展現(xiàn)代服務業(yè)的重要意義；第三章分析了現(xiàn)代服務業(yè)的發(fā)展現(xiàn)狀。首先從多個方面介紹了國外現(xiàn)代服務業(yè)的發(fā)展現(xiàn)狀，其次總結(jié)了我國現(xiàn)代服務業(yè)的發(fā)展現(xiàn)狀，雖然取得了較快的發(fā)展，但也存在著總體水平較低、內(nèi)部結(jié)構(gòu)不合理、地區(qū)差異明顯和競爭優(yōu)勢不明顯的問題，接下來對國際和國內(nèi)現(xiàn)代服務業(yè)的發(fā)展現(xiàn)狀做了對比，指出我國現(xiàn)代服務業(yè)發(fā)展的有利條件和不利條件，并且對我國現(xiàn)代服務業(yè)發(fā)展的落后現(xiàn)狀進行了稅收原因的分析；第四章對我國現(xiàn)行的現(xiàn)代服務業(yè)稅收政策分稅種進行了梳理，從政策導向、稅收政策本身以及對新興行業(yè)的支持三方面對現(xiàn)行現(xiàn)代服務業(yè)稅收支持政策的不足做了分析；第五章介紹了國外關于促進現(xiàn)代服務業(yè)稅收政策的主要做法，并總結(jié)了這些做法對我們的啟示；第六章針對我國現(xiàn)代服務業(yè)稅收存在的問題和國外的先進做法，提出促進我國現(xiàn)代服務業(yè)發(fā)展的稅收政策建議。
[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.
【學位授予單位】：集美大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F812.42;F719

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