Analysis Of The Impact Of Tax Policy On The Development Of Modern Service Industry

Service industry is the development degree of the developed degree of important symbol to measure a country economy. At present, from the perspective of the global economy services sector accounted for the proportion of GDP in more than60%, the proportion of the main developed countries even more than70%, and China’s services sector share of GDP in2011is far lower than the global average, just43%. Report of the15th national congress, proposed the developing goal of modern service industry in our country. Since15th, modern service industry has maintained a strong growth ability, modern finance, computer technology and software industry, modern logistics industry is growing rapidly. But overall, China’s modern service industry is still in its infancy, the overall level of development compared with the developed countries also has the very big disparity. Besides amount is low, the quality of China’s modern service industry development is not high also. To vigorously develop the service industry in our country, especially the modern service industry, is an urgent and tough we are faced with the task.There are many factors that influenced the development of modern service industry; tax is one of the more important. From the classical economic growth theory to Keynesian theory, and then to the endogenous economic growth theory, focuses on the research the impact of tax on economic growth. To understand the connotation of tax policy and tax basic principles, formulate a reasonable tax policy, the development of modern service industry is very important.Based on a vast amount of literature research, this paper first defines the connotation of the modern service industry, especially the classical economic growth theory, Keynesian economic growth theory, supply-side taxes in economic growth theory and the endogenous economic growth theory. After theoretical analysis, combined with our country economy development present situation, according to the related statistical yearbook of statistics, the use of multiple indicators, analyzes the present situation.of modem service industry and its tax in our country and the rule of the change. And then take advantage of tax of our country from2003to2011and the modern service industry statistics, areas, divisions; tax has carried on the empirical analysis, draw conclusions:. Finally, according to the result of empirical analysis, puts forward policy recommendations to promote the development of modern service industry in our country.