Research On Tax Policy For Promoting Development Of Producer Service

With the advent of the service economy era, service industries have achieved the dominant position in the entire economic activities. The overwhelming majority of the developed countries had completed a transition towards the service-based economy, while the developing countries should make service industries be the important elements of their economic development in order to catch hold of the new development opportunities and obtain a place in the global economic pattern. As the fastest-growing and the most active part of service industries, the development of productive service industry should be the top priority in economic development.In recent years, China's producer service has been maintaining a comparatively high growth rate. The major producer services such as logistics, finance, information, science and technology research and development, business and professional services etc. have maintained good developments. But in general, China's development of the producer services sector is still in its infancy. Compared with the international trend of the general, it is still a small scale, low level of development, the smaller proportion of the added value. From the tax point of view, China's current tax policy on producer services has still many questions such as the low legislative level, the narrow scope on the value-added tax, design deficiencies on the business tax and other shortcomings. They are not conducive to the development of producer services, so there are larger space to improve the tax policies.The main research of the dissertation is as following: First, it defines some concepts on producer services to definite the research objects. and it analyses the theoretical basis about producer services through tax policy intervention; Second, through using relevant experience of foreign Tax policies to encourage producer services'development, and combined with China's actual situation, it draws some inspiration and learn; Third, it analyses China's producer services development status quo and the existing tax policy and it further analysis several major aspects of existing policies which are not conducive to the development of producer services; Finally, it puts forward the corresponding solutions to the existing policies'deficiency and raises some policy recommendations to further use the tax revenue means to promote China's producer services better and faster development.