Research On The Financial Support Policy For The Development Of Service Trade In Heilongjiang Province

At present,the world has been in the era of service economy,and service trade has gradually become the focus of international trade,and the development speed of service trade has gradually surpassed that of goods trade,with a growth rate of 60% in 2018.China's development in the field of service trade is a little slower than other developed countries,but its development speed is relatively fast.Now,the service industry ranks first in the domestic industry,and China has gradually become a major service trade country.In 2018,China's total service trade reached US $791.8 billion,ranking second in the field of international service trade.China will hold a global service trade summit on May 28,2019,and actively discuss with participating countries countermeasures to develop service trade and jointly improve the competitiveness of service trade.And in January April 2020,the import and export of service trade reached 1514.43 billion yuan.With the increasing attention to service trade in recent years,China has also introduced many macro policies to promote the development of service trade.Heilongjiang Province has superior geographical location and natural resources.At the same time,it is close to Russia,a big trading partner,and has frequent trade with other developed countries.It is also a key trading area for trade with Russia,Japan,South Korea and other neighboring countries.Under the advantage of this trade environment,service trade has begun to develop rapidly.At the same time,it is in a certain process to develop service trade It has promoted the development of economy,and the economic status has been constantly improved.Based on the spirit of the 13 th five year plan,Heilongjiang Province actively implements the new requirements of the 19 th National Congress of the Communist Party of China on "accelerating the development of modern service industry,aiming at international standards and improving the level of service industry,expanding the opening-up",constantly improving the service system,creating the characteristics of Longjiang,formulating policies and measures in line with the situation of Heilongjiang Province,and constantly promoting the transformation of service trade from traditional to high-tech Among them,fiscal policy plays an important role.Therefore,it is necessary to study the current financial policy of Heilongjiang Province,how it works and functions in the process of supporting the development of service trade,and how to define the scope of financial policy support and the way to support service trade.In view of this,starting with comparative advantage theory,tax incentive theory,positive external effect theory and theory of tax effect,this paper defines the related concepts of service trade development,analyzes the mechanism of financial policy supporting service trade byusing qualitative analysis and literature analysis,analyzes the current situation of service trade development and current financial support policy in Heilongjiang Province,and focuses on financial support The problems in the process of policy implementation are the causes.It is found that the financial support policies in Heilongjiang Province are not targeted,the effect of financial expenditure support is not good,the total amount of financial investment is insufficient,and the guidance of tax policy is biased.The main reasons for the above problems are that the financial subsidy policies are not perfect,the financial expenditure is not targeted,and the financial investment policies are not The tax policy itself has defects.Based on the financial support policies formulated in the process of promoting the development of service trade in the United States,Canada,Australia,Tianjin,Fujian and Liaoning,this paper concludes that the financial subsidy policies are low transparency,R & D institutions do not pay taxes,tax preferential policies are targeted,and the use of special funds is standardized.Finally,on the basis of empirical research,through improving the relevant financial subsidy policies,strengthening the pertinence of financial expenditure,improving the relevant financial input policies,improving the relevant tax policies and other measures,improve the financial support policies to promote the development of service trade in Heilongjiang Province.