我国生产性服务业税收问题研究

发布时间：2018-08-23 14:24

【摘要】：在当今全球经济发展中，生产性服务行业发展相当迅速，已成为发达国家服务业发展的主导力量，在促进产业结构升级的过程中发挥了重大作用，全球产业结构呈现出由工业型经济向服务型经济转变的新趋势，许多发达国家已经从工业经济时代进入了服务业经济时代，生产性服务业发展的国际化趋势不可逆转。近年来，在发达国家生产性服务业的带动下，我国生产性服务业发展也取得了较大的进展，金融服务、信息服务、流通服务、商务服务、科技服务等重点生产性服务业都有了长足的发展，，成为我国国民经济新的增长点以及支撑我国国民经济发展的重要力量。但就目前来说，与发达国家相比，我国生产性服务业占服务业的比重仍偏低，特别是工业化水平还不太发达的中西部地区，生产性服务业发展水平明显滞后，东部地区生产性服务业国际竞争力也不强，同时在自身的发展中还面临着结构上发展不平衡、专业化程度不高、产业集聚度偏低等方面的问题，严重影响了我国产业结构升级和经济的快速发展。在此背景下，我国“十二五”规划纲要也提出要把服务业的发展作为产业结构升级的战略重点，并特别强调了要加快金融服务业、现代物流业、高技术服务业、商务服务业等新型生产性服务业的发展，大力发展生产性服务业成为了我国经济发展的必然选择。本文试图从生产性服务业的内涵和特征出发，从税收政策对生产性服务业发展的影响入手，分析税收促进生产性服务业发展的理论依据和作用原理，系统研究目前生产性服务业税收政策的现状以及存在的问题，并借鉴国外经验，结合我国生产性服务业实际发展情况的基础上提出有利于我国生产性服务业快速发展的税收对策及建议，以便于充分发挥税收政策的激励作用，提高我国生产性服务业的竞争能力。全文分为六个部分：第一部分主要介绍生产性服务业发展的国际国内背景以及论文研究的目的和理论现实意义、国内外有关生产性服务业发展理论研究的文献综述、论文结构、研究方法以及创新之处。第二部分重点研究税收政策对生产性服务业发展的作用原理，主要包括研究经济增长税收效应研究以及分析政府征税对生产性服务业发展的作用原理。第三部分介绍我国生产性服务业发展现状，主要包括生产性服务业的概念、特征、范围界定以及我国金融服务业、现代物流业、高技术服务业、商务服务业发展的现状和问题。第四部分研究我国生产性服务业税收现状，这一部分首先讲述金融服务业、现代物流业、高技术服务业、商务服务业的税收政策，其次总结这些税收政策中存在的问题。第五部分介绍国外生产性服务业发展的一些税收政策，主要研究国外注重生产性服务业发展的不同国家促进生产性服务业发展的税收优惠政策，并结合我国生产性服务业发展情况，总结出有利于我国生产性服务业发展的经验借鉴。第六部分提出促进我国生产性服务业发展的税收政策优化建议。主要是针对我国现有生产性服务业税收政策不足的地方，结合税收国际经验借鉴，提出改进和完善的建议，具体措施主要包括加大税收投入，建立完善的生产性服务业税收体制、完善流转税制、降低所得税负担、改善税收优惠方式等，以提高我国生产性服务业的产业竞争力和国际竞争力。
[Abstract]:In today's global economic development, the productive service industry has developed rapidly, and has become the leading force in the development of service industry in developed countries. It has played an important role in promoting the upgrading of industrial structure. The global industrial structure has shown a new trend from industrial economy to service economy. Many developed countries have already changed from industry to service economy. In recent years, with the development of producer services in developed countries, China has made great progress in the development of producer services, such as financial services, information services, circulation services, business services, science and technology services. Business has made great progress and become a new growth point of China's national economy and an important force to support the development of China's national economy. But at present, compared with developed countries, the proportion of producer services in China's service industry is still low, especially in the middle and western regions where the level of industrialization is not very developed. The exhibition level is obviously lagging behind, and the international competitiveness of producer services in the eastern region is not strong. At the same time, the development of producer services in the eastern region is facing structural imbalance, low degree of specialization, low degree of industrial agglomeration and other problems, which seriously affect the upgrading of industrial structure and rapid economic development in China. The "Five-Year Plan" also puts forward that the development of service industry should be the strategic focus of upgrading the industrial structure, and especially stresses the need to speed up the development of new producer services such as financial services, modern logistics, high-tech services, business services and so on. It has become an inevitable choice for China's economic development to vigorously develop producer services.
Starting from the connotation and characteristics of productive service industry and the impact of tax policy on the development of producer service industry, this paper analyzes the theoretical basis and principle of tax promotion on the development of producer service industry, systematically studies the present situation and existing problems of tax policy on producer service industry, and draws lessons from foreign experience and combines with me. On the basis of the actual development of China's producer services, this paper puts forward some tax countermeasures and suggestions for the rapid development of China's producer services, so as to give full play to the incentive role of tax policies and improve the competitiveness of China's producer services. The international and domestic background, the purpose and theoretical significance of the research, the literature review, the structure, the research methods and the innovation of the research on the development of producer services at home and abroad. The third part introduces the development of producer services in China, including the concept, characteristics and scope of producer services, as well as the development status and problems of China's financial services, modern logistics, high-tech services and business services. Part one studies the present tax situation of producer services in China. This part first describes the tax policies of financial services, modern logistics, high-tech services and business services. Secondly, it summarizes the problems existing in these tax policies. Part five introduces some tax policies on the development of producer services abroad, mainly focusing on foreign countries. Based on the development of producer services in China, the paper summarizes the experience and reference of different countries in promoting the development of producer services. The sixth part puts forward some suggestions on optimizing the tax policies to promote the development of producer services in China. In view of the deficiencies of the existing tax policies for producer services in China and the international experience of taxation, this paper puts forward some suggestions for improvement. The concrete measures include increasing tax input, establishing a perfect tax system for producer services, perfecting the transfer tax system, reducing the burden of income tax and improving tax preferential methods, etc. in order to improve China's production. The industrial competitiveness and international competitiveness of the sex service industry.
【学位授予单位】：中南民族大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F719;F812.42

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