Research On The Development Of Tertiary Industry In Shandong Province

Judging from the development rules of most economically developed countries in the world,the development level of tertiary industry is an important symbolize of the reasonableness of a country’s industrial structure and is closely linked to economic development level.In recent years,our country has accelerated the pace of development of the tertiary industry,according to the data released by the State Statistics Bureau in early 2014,China’s GDP was 56.8845 trillion yuan in 2013,of which the added value of the secondary industry was 24.9684 trillion yuan,an increase of 7.8%.The added value of the tertiary industry was 2.6204 trillion yuan,up 8.3%.The added value of the tertiary industry was higher than the secondary industry by1,225.0 billion yuan,a growth rate of 0.5 percentage points faster,GDP share reached to 46.1%.This is the first time that the added value of China’s tertiary industry surpassed the secondary industry.This is a milestone for the tertiary industry development of China.According to the data released by the National Bureau of Statistics of China,GDP of Shandong Province ranked third in the country in 2016 with a GDP of 670.8 billion yuan.From media reports,this figure can even be comparable to the GDP of Indonesia,whereas Shandong Province in the past many years has been based on the secondary industry as the economic pillar,The Industrial Structure lags behind the development’ degree,the tertiary industry started late,developed slowly,which restricted the economic development of Shandong Province to a certain extent.Tax revenue and economic development are inseparable,tax revenue is a barometer of the economic development,tax data reflect the trend of economic life is highly consistent with the economic data,we can see the problems of the development of the tertiary industry in Shandong Province intuitively through tax data,at the same time,the regulatory role of tax on the economy can also greatly stimulate the development of the tertiary industry and is a favorable factor for promoting the development of tertiary industry.Based on a series of economic data and tax data analysis we can come out the trend and shortages of the tertiary industry of Shandong province obviously and puts forward corresponding suggestions.This article is divided into five chapters,first of all,I’d like to explain the background,the literature reviews at home and abroad,the significance of the study,the terminology and research methods and some other overviews.The key analysis chapter is located in the third chapter to the fifth chapter.Through the analysis of Shandong’s own economic data and tax data,the trend of the tertiary industry in Shandong Province is drawn.At the same time,I compared the data of Shandong Province with those in the provinces from Jiangsu,Zhejiang,Guangdong,which the tertiary industries are highly developed.Attention to the total volume and structural differences and other aspects,come to the disadvantages of the tertiary industry in Shandong Province.Studying the Development of Industrial Structure from the Angle of Taxation,we have to mention VAT.In the past five years,China has undergone a major tax reform that began with the pilot reform of VAT in 2012 in Shanghai,by the end of 2017,business tax has officially been put on the stage of history.China’s tax system has undergone major changes.This change impacted on the tertiary industry to the utmost extent,this article lists a separate chapter on analyzing the VAT tax reform,then we can come out the differences between Shandong province and other developed provinces in aspects of data and structure.The local companies are listed as examples to illustrate the impact of VAT reform on relevant enterprises.Enumerating a large number of detailed data is a major feature of this article,with data as the support and reach the conclusion.On the basis of the trend and issues in the past chapters and also the experiences of other developed countries and provinces,I introduce some measures to encourage Shandong’s tertiary industry development Macroscopically and also on tax aspect.