The International Benchmarking Study On The Tax Policies Of Modern Service Industry

In the context of globalization and integration of economic development, the development ofmodern service industry has gradually become a new highlight of the world economicdevelopment. Its role in adjusting the industrial structure, increasing employment, improvingpeople’s living standard has become increasingly evident. The development of modern serviceindustry has an important significance in promoting our economic structure.At present, the service industry has been a dominant part of the national economy in many developedcountries of the world d, especially the modern service industry has developed by leaps and bounds. The worldeconomy has gradually entered the era of the service economy, and the development of modern serviceindustry in China in the internal structure is irrational, its international competitiveness is weak, whichseriously affected the health and sustainable development of China’s national economy. The reasons for thedevelopment of modern service industry lags behind are many， and tax policy is a very important one.Analyzing the defects of our current tax policy, and drawing on the successful experience of other countrieswill do well for solving the current plight of the development of modern service industry in our country. Sothis study has practical significance.This chapter I of this article is an introduction, which explain the background, significance, and researchmethods of this study, also with innovation and insufficient of my article. In chapter II we introduce theconcept, classification and characteristics of modern service industry, review the research literature on modernservice industry at home and abroad, and point out the significance of the development of modern serviceindustry from the macro level; In Chapter III we analyze the current situation of the development of modernservice industry. Firstly, we describe the development status quo of modern service industry abroad frommultiple aspects. Secondly, we summarize the development status of China’s modern service industry: Thoughit has made rapid development, there are also many problems such as its small scale, irrational internalstructure, regional disparity and weak competitiveness. Then, we compare the development status of ourcountry with other countries, and point out the favorable and unfavorable conditions of developing modernservice industry in China. At last, we analysis the tax reasons for why its development lag behind othercountries. In the fourth chapter, we sort out our country’s current tax policies that have business with modernservice industry. And then we analysis the absence tax supporting policy in modern service industry from threeaspects: policy orientation, tax policy, and support for emerging industries. The fifth chapter describes themajor methods of tax policies on promoting modern service industry in foreign countries, and summarizes ourideas inspired by these practices; In Chapter VI, we contrast the tax problems of China’s modern service industry to advanced foreign practices, and put forward our tax policy proposals to promote the developmentof China’s modern service industry.