With the development of knowledge-based economy and information technology, the modern service industry has transformed and upgraded the traditional service industry by new ideas, new technologies, new businesses and new ways, provided the modern service with high-level and high value-added for the society. The enhancing and showing of the modern service industry's value, has become an important engine of the economic development and a major symbol of modernization. The development of the modern service industry has the great implication for the sustainable development of economics in Fujian Province, the optimization of the investment environment, and the strengthening of the urban functions.This paper started from the definition and characteristics of the modern service industry, applied with the theories of modern service industries at home and abroad, combined with the experiences of the development of modern service industry from abroad, in accordance with up-to-date academic criteria for the classification of the modern service industry, combined with the situation in Fujian Province, proposed the definition of the modern service industry, researched the empirical analysis by studying in Fujian Province, discussed the status of the modern service industry in Fujian Province and the influence of the current fiscal and taxation policies since the reform and opening-up, analyzed about the promotion of the current fiscal and taxation policies and the constraints in deeply, and finally, made the financial and taxation policy proposals to promote the development of the modern service industry in Fujian Province, from the aspects of the adjustment of public finance, tax policy, fiscal and taxation support policies, regional financial, government procurement. |