A Research On Tax Policy For Promoting The Development Of Service Economy

Along with the western developed countries have entered the industrial society, the service economy has become increasingly prominent in the economic structure and the importance of the GDP contribution degree, service economy has become one of the important features of world economic development, the development level of the service sector has become one of the important indicators of international competitiveness. Accelerate development of service economy to our country to optimize the industrial structure, promote the sustained and stable economic development has a positive meaning. At present our country service trade scale level is low, area development is very lopsided, the competitive power is weak, so the government should play its management functions, creating conducive to a favorable environment for the development of service economy. The government should adopt a series of measures to perfect market system, providing policy environment, guiding and supporting related industries to promote the development of service economy. At the same time, draw lessons from developed country and area development law becomes very important. The tax revenue as the government macroeconomic regulation and control means, to promoting the development of service economy plays an important role in. Tax from the aspects of indirect adjusting control market, and then influence the development of service economy. Tax regulation mechanism has its unique advantages, wide field, diversification, low cost, and direct punishment, these advantages make the taxation can effectively stimulate the development of service economy. Specifically, the tax rate adjustment, through preferential design different tax policy, reflected the strategic adjustment of the economic structure of intentions, so as to achieve the purpose of economic regulation. The government through reform and the establishment of beneficial to giving full play to service economic advantage of tax policy system, strengthen the tax policy on the development of service economy immanent regulation function, promote the rapid development of service economy.The main content of the paper is divided into five parts:the first part is an introduction, mainly as the research background, research significance, literature review, research ideas, innovation and insufficiency. This chapter focuses on the domestic and foreign related theory research. The second part is the service economy tax policy research foundation, is the theoretical foundation of. Mainly includes the service economy category definition, our service economic development status and trends, tax policy and the mechanism of effect of tax policy to promote economy development theory. The third part is the empirical analysis of tax policy on service economy. Mainly includes the taxation and industrial structure correlation analysis and index analysis. This part mainly uses the statistical regression method the empirical analysis of tax and service economic indicators, which is the core part of. The fourth part is our service economy tax status, main problems and the experience of other countries to draw lessons from. The fifth part is mainly the corresponding suggestions on tax policies. In front of a theoretical analysis and Empirical Study Based on China, to promote economy development in accordance with the present situation of tax policy, draw lessons from developed country the existing tax policies and measures that accords with our country national condition, put forward the corresponding policy proposal.The paper use theoretical analysis and empirical analysis of a combination of research methods. The specific research method of qualitative analysis, normative analysis, comparative analysis, empirical research methods with quantitative analysis, empirical analysis. This thesis is based on the basis of theoretical study and the practical situation in China completed, which the author also use their mastery of the theory knowledge of the corresponding innovation. Such as the study of the method of innovation, in the tax and the tertiary industry growth correlation analysis on the use of econometric model analysis method, in the analysis of regional tax burden by using cluster analysis method; in perfecting service economy development suggestions on tax policies on the use of systems analysis and normative analysis method the conception of innovation and its policy innovation.