Study On The Legal Issues Of Tax Preference In Modern Service Industry

Under the background of economic globalization,modern service industry has developed an emerging industry with the advantages of low consumption,low pollution,the people-oriented strategy target and has become a new growth area in our national economy.The rapid development of modern service industry will accelerate the speed of capital,technology,labor resources,information and other factors on a global scale,optimize the allocation of resources,promote the market fusion and improve economic efficiency.China clearly put forward in "much starker choices-and graver consequences-in planning",the document indicates,one of the important strategic goal is to optimize industrial structure,transformation of the mode of economic growth and building industry system which accords with the situation of our country in the present.We must optimize the internal structure of industry and rely on the low consumption,low pollution mode of economic growth to realize the economic sustainable development.Therefore we must attach great importance to the development of modern service industry and raise the proportion of the modern service industry in the national economy,making it become the dominant force in the national economy development,playing an important role on the transformation industrial structure.Macro adjustment is needed in a market economy.Tax is an important means of government macro-control and tax incentives is a key part of the tax law system,it is vital to promote the development of modern service industry in our country.However,in the current,there is no complete the preferential tax system of our country.So,it can't play the role for the promotion of modern service industry.From the perspective of the tax law,modern service industry in our country tax preferential legal system exist many problems,for example: tax legislative level is low,the lack of systematic,more tax breaks in partial VAT class,preferential tax measures,unbalanced in regional tax breaks and so on.These problems hindered the optimization and upgrading of modern service industry.Therefore,reform and perfect the current tax preferential legal system is the only way to realize the healthydevelopment of the modern service industry.From the perspective of VAT reform,the thesis consists of five chapters stating the theme.First of all,introducing the background and significance of topics and a summary of relevant research in china and other countries and introducing the methods and innovation.Secondly,this part mainly introduces the connotation of modern service industry in our country under current economic background and the theoretical foundation of the modern service industry tax breaks.Under the guidance of theoretical basis,introducing the modern service industry development of our country's tax preferential legal system's situation in the present,arguing the problems of the modern service industry development in the tax preferential legal system in our country.By comparing the foreign tax law system,discussing the foreign advanced system and pointing out the enlightenment of tax preferential legal system.Finally,complete the suggestions of modern service industry tax preferential legal system for our country from various aspects.