Empirical Analysis And Taxation Policy Of The Service Industry In Xinjiang

Since the mid-20th century, the service industry has gradually developed into the largestindustry in the national economy of the developed countries. And now the service industryaccounted for60%of global GDP, even low-and-middle-income countries have also reachedan average level of43%.For Xinjiang, GDP of the service industry has reached224.51billionyuan, which accounted for33.97%of GDP, far below the average.With the primary industry entering market, a lot of productions before, during and afterservices are required. Agricultural products in Xinjiang mainly rely on primary agriculturalproduction, which has short industrial chain, weak processing capacity, low industrialization,and all of these affect the development of the agricultural service industry. The industrialproduction in Xinjiang develops fast, which highly rely on heavy industry, such as thepetroleum and petrochemical industry. But industrial design, research and development,technological innovation, and outsourcing, distribution, marketing and other aspects arerelatively weak. But also there is the problem of serious imbalance of regional structure andinternal hierarchy. Wholesale and retail, transportation and warehousing industry and publicadministration are still the main sectors of service industry in Xinjiang, and the moredeveloped service sectors are in the regions which concentrated in the northern slope ofTianshan economic zones. Now the role of services industry supporting for Xinjiang’seconomic has not reached the desired effect.The first"12th Five-Year" Development Plan of the service industry clearly pointed outto2015, the service industry accounts for a proportion of GDP increased by4percentagepoints compared to2010,and accounts for the highest proportion in the three industries. In thecontext of the help of the19provinces and cities, speeding up the development of serviceindustry, especially the development of producer services has become the road to optimize theeconomic structure. The development of the service industry is also inseparable from the roleof government in public Fiscal framework, and how to the use of taxation policy to bettersupport services industry, especially the emerging service and producer services, is the keypoint of the research in this article.Just based on the above background, the text combs structures of the scale, spatial andemployment, and meanwhile summarizing taxation policies of the current developments of each service industry. By using economic model, analysis how taxation policy affect all levelof the service industry. The empirical results tell that information transmission, computerservices and software industry, accommodation and catering industry and the financialindustry, these added values are more sensitive to the tax revenues in the short term. In thelong run, financial industry, real estate, accommodation and catering industry, these taxationpolicies have sustained effect on their added value. Finally, give advices on the promotion ofthe growth of special service industry, which include recommendations on different industries,tax category and regions.