Tax Issues Research On Producer Service Of China

Today, with the development of global economy, productive service industrieshave been developed rapidly and have become the dominant force of service indutriesin developmed countries. It plays an important role in the process of improving theindustrial structure. And the global industrial structure shows the new trend that it ischanged from the industial economy to service economy. Many developed countrieshave come into service economy era. The international trend of improve theproductive sevice industry is inevitable. In recent yeas, driven by the productiveservice indursties of the developed countries, the sevice industies in China have alsobeen made great progress, such as financial service, information service, circulationservice, business service, technology service, and so on. It have been the noweconomic growth point and the important force to support the development of ournational economy. For now, compared with the developed coutries, the proportion ofour productive servives in the service industies is still low, especially in the centraland western regions of China, the development is seriously backward. Thecompetitive strength of the eastern region is not strong, and some problems have aserious impact on our industiral structure and the development of economy, such as, itis uneven in the development of structure, the level of specialization is not high, theconcentration of industry is low, and so on. Under the circumstances, China’s “The12th Five-Year Plan also proposed that the development of service industries shouldbe the strategic focus of the industrial structure. And emphasised that imrove theproductive service industries including financial service, modern logistics service,high-tech service, and business service. It is inevitable choice to improve theproductive service.From the connotation and characteristics of productive service and the impact ofthe tax policy to productive service, this thesis attempts to analyze the theory andaction of promoting the productive service by tax, to study the recent circumnstances and problems of tax policy. And it is very essential to learn useful experience fromforeign countries. On the basis of actual situation, the tax policy could be made tosupport our productive service industries and improve the competitive strength. Thethesis is divided into six parts: The first part introduces international and domesticbackground of the development of productive service, the purpose and the theoreticalpractical significance of the thesis, and the innovation of domestic and internationalresearch, the thesis structure, the research method related to the development ofproductive service industries. The second part focuses on the analysis of tax policy,including tax effect on the economic growth and the theory of taxing to thedevelopment of productive service. The third part describes the situtation of thedevelopment of China’s productive service, including the concept of productiveservice, features, rage and other problems about our financial service, modernlogistics industry, high-tech service and business service. The fourth part focuses oncircumstances of the tax on productive service. It describes the tax policy aboutfinancial service, modern logistics industry, high-tech service, and business serviceand gives the summary about the problems. The fifth part introduces some tax policyto productive service in foreign countries. After studying the advanced the experience,give the summary on some policy to improve our productive service. The sixth partgives some suggestion to our tax policy to productive service industries. Mainly aimsto settled with the shortage of our policy. With the foreign advanced experience, makerecommendations to improve our environment, including increase tax, build perfectturnover tax system, improve circulation tax system, reduce income tax, improve taxconcessions, in order to improve the competitive strength of our productive service.