Fiscal And Tax Policy Research On Promoting The Development Of Modern Service Industry

"12th Five-Year" period, the task of economic development is to accelerate the transformation of economic growth, adjusting the industrial structure, changing the traditional model of economic growth. The way of the transformation of economic development is to vigorously develop the service industry, especially the modern service industry. Fiscal policy as a means of economic regulation, plays an increasingly important role in the study and formulate fiscal and taxation policies to promote the development of modern service industry has a certain theoretical and practical significance.From the concept of the modern service industry, this paper from the background of the modern service industry, relying on the conditions, the difference with the traditional service and development trends of these four levels to define the modern service industry and modern service industries were classified summarizes the five features of the modern service industry. Then introduced the related theory of fiscal policy to promote the development of modern service industry, that the adjustment of industrial structure theory and externality theory is the theoretical basis of fiscal policy to promote the development of modern service. The modern service industry and the optimization of industrial structure, there are mutually reinforcing, and that the modern service industry with the external characteristics, internalization via the regulation of its external effects of fiscal policy. And further promote the development of modern service mechanism for fiscal policy, fiscal policy through direct participation and indirect guide the allocation of resources, usually the use of policy instruments, including the financial investment policy, financial subsidies, preferential tax policies, government transfer payments policy and government procurement policy. This paper analyzes the status quo of the modern service industry development in Hebei Province, and pointed out the factors restricting the development of modern service industry in Hebei Province, including the factors of industrial structure and the fiscal and taxation system. Hebei Province, the industrial structure is the "two production, light production" model of development, which severely restricted the level of development of modern service industry. The existing taxation system led to local taxes, the right to weaken the development of local government to actively lack of modern service industry and modern service industry double taxation issue has become a serious obstacle to the development of modern service industry. In addition, the existing fiscal policy of the fragmentation of policy provisions, the fiscal expenditure structure is irrational, way lag of financial support, tax reform has not been fully implemented and other issues. In the latter part of the paper draws on the experience of the modern service industry of the United States, Singapore, India, Korea, Malaysia, the OECD and other countries to come to the Tax Policy Implications for the development of modern service industry:financial investment direction is clear, the diversification of financial support, preferential tax policies for targeted tax incentives to focus on technological innovation and scientific and technological achievements, and preferential tax policies play industrial clustering effect. The last part of the article to improve fiscal policy ideas and suggestions of the modern service industry development in Hebei Province, pointed out that fiscal policy in the process of promoting the development of modern service industry to be differentiated, be focused, detail there is a little point to an area, we should vigorously develop modern logistics industry, finance, insurance, information services, producer services, and accelerating the development of health care, education, culture and other social services, market-oriented government to promote. To optimize the structure of fiscal expenditure, and strengthen financial support to achieve investment diversification, and increase support for the modern service industry, innovation and financial support the way, to provide financial subsidies, interest subsidies, incentives, and improve the policy of government transfer payments, the promotion of basic public services equalization, and gradually improve the government procurement system, to further promote the reform of business tax.The main conclusions of this study are as follows:First, the modern service industry with an external, can use fiscal policy to correct its external, to increase the supply of modern service industry. A variety of tools of fiscal policy, in the concrete application of the process, it should be emphasized. Secend,the modern service industry and the industrial structure optimization and affect each other. Fiscal policy should focus on in the process of promoting the development of modern service industry and coordinated industrial policy. Third, modern service industry to give priority to the development of producer services, should focus on improving the level of social services. Four, fiscal policy include:improving the modern service industry can take to improve the legislation of the modern service industry, optimize the structure of fiscal expenditure and broaden the services sector support channel, and transfer payment system, the use of government procurement mechanism, reform the tax system, optimize tax optimization links and the way...