【摘要】：在當(dāng)今全球經(jīng)濟發(fā)展中，生產(chǎn)性服務(wù)行業(yè)發(fā)展相當(dāng)迅速，已成為發(fā)達國家服務(wù)業(yè)發(fā)展的主導(dǎo)力量，在促進產(chǎn)業(yè)結(jié)構(gòu)升級的過程中發(fā)揮了重大作用，全球產(chǎn)業(yè)結(jié)構(gòu)呈現(xiàn)出由工業(yè)型經(jīng)濟向服務(wù)型經(jīng)濟轉(zhuǎn)變的新趨勢，許多發(fā)達國家已經(jīng)從工業(yè)經(jīng)濟時代進入了服務(wù)業(yè)經(jīng)濟時代，生產(chǎn)性服務(wù)業(yè)發(fā)展的國際化趨勢不可逆轉(zhuǎn)。近年來，在發(fā)達國家生產(chǎn)性服務(wù)業(yè)的帶動下，我國生產(chǎn)性服務(wù)業(yè)發(fā)展也取得了較大的進展，金融服務(wù)、信息服務(wù)、流通服務(wù)、商務(wù)服務(wù)、科技服務(wù)等重點生產(chǎn)性服務(wù)業(yè)都有了長足的發(fā)展，，成為我國國民經(jīng)濟新的增長點以及支撐我國國民經(jīng)濟發(fā)展的重要力量。但就目前來說，與發(fā)達國家相比，我國生產(chǎn)性服務(wù)業(yè)占服務(wù)業(yè)的比重仍偏低，特別是工業(yè)化水平還不太發(fā)達的中西部地區(qū)，生產(chǎn)性服務(wù)業(yè)發(fā)展水平明顯滯后，東部地區(qū)生產(chǎn)性服務(wù)業(yè)國際競爭力也不強，同時在自身的發(fā)展中還面臨著結(jié)構(gòu)上發(fā)展不平衡、專業(yè)化程度不高、產(chǎn)業(yè)集聚度偏低等方面的問題，嚴重影響了我國產(chǎn)業(yè)結(jié)構(gòu)升級和經(jīng)濟的快速發(fā)展。在此背景下，我國“十二五”規(guī)劃綱要也提出要把服務(wù)業(yè)的發(fā)展作為產(chǎn)業(yè)結(jié)構(gòu)升級的戰(zhàn)略重點，并特別強調(diào)了要加快金融服務(wù)業(yè)、現(xiàn)代物流業(yè)、高技術(shù)服務(wù)業(yè)、商務(wù)服務(wù)業(yè)等新型生產(chǎn)性服務(wù)業(yè)的發(fā)展，大力發(fā)展生產(chǎn)性服務(wù)業(yè)成為了我國經(jīng)濟發(fā)展的必然選擇。 本文試圖從生產(chǎn)性服務(wù)業(yè)的內(nèi)涵和特征出發(fā)，從稅收政策對生產(chǎn)性服務(wù)業(yè)發(fā)展的影響入手，分析稅收促進生產(chǎn)性服務(wù)業(yè)發(fā)展的理論依據(jù)和作用原理，系統(tǒng)研究目前生產(chǎn)性服務(wù)業(yè)稅收政策的現(xiàn)狀以及存在的問題，并借鑒國外經(jīng)驗，結(jié)合我國生產(chǎn)性服務(wù)業(yè)實際發(fā)展情況的基礎(chǔ)上提出有利于我國生產(chǎn)性服務(wù)業(yè)快速發(fā)展的稅收對策及建議，以便于充分發(fā)揮稅收政策的激勵作用，提高我國生產(chǎn)性服務(wù)業(yè)的競爭能力。全文分為六個部分：第一部分主要介紹生產(chǎn)性服務(wù)業(yè)發(fā)展的國際國內(nèi)背景以及論文研究的目的和理論現(xiàn)實意義、國內(nèi)外有關(guān)生產(chǎn)性服務(wù)業(yè)發(fā)展理論研究的文獻綜述、論文結(jié)構(gòu)、研究方法以及創(chuàng)新之處。第二部分重點研究稅收政策對生產(chǎn)性服務(wù)業(yè)發(fā)展的作用原理，主要包括研究經(jīng)濟增長稅收效應(yīng)研究以及分析政府征稅對生產(chǎn)性服務(wù)業(yè)發(fā)展的作用原理。第三部分介紹我國生產(chǎn)性服務(wù)業(yè)發(fā)展現(xiàn)狀，主要包括生產(chǎn)性服務(wù)業(yè)的概念、特征、范圍界定以及我國金融服務(wù)業(yè)、現(xiàn)代物流業(yè)、高技術(shù)服務(wù)業(yè)、商務(wù)服務(wù)業(yè)發(fā)展的現(xiàn)狀和問題。第四部分研究我國生產(chǎn)性服務(wù)業(yè)稅收現(xiàn)狀，這一部分首先講述金融服務(wù)業(yè)、現(xiàn)代物流業(yè)、高技術(shù)服務(wù)業(yè)、商務(wù)服務(wù)業(yè)的稅收政策，其次總結(jié)這些稅收政策中存在的問題。第五部分介紹國外生產(chǎn)性服務(wù)業(yè)發(fā)展的一些稅收政策，主要研究國外注重生產(chǎn)性服務(wù)業(yè)發(fā)展的不同國家促進生產(chǎn)性服務(wù)業(yè)發(fā)展的稅收優(yōu)惠政策，并結(jié)合我國生產(chǎn)性服務(wù)業(yè)發(fā)展情況，總結(jié)出有利于我國生產(chǎn)性服務(wù)業(yè)發(fā)展的經(jīng)驗借鑒。第六部分提出促進我國生產(chǎn)性服務(wù)業(yè)發(fā)展的稅收政策優(yōu)化建議。主要是針對我國現(xiàn)有生產(chǎn)性服務(wù)業(yè)稅收政策不足的地方，結(jié)合稅收國際經(jīng)驗借鑒，提出改進和完善的建議，具體措施主要包括加大稅收投入，建立完善的生產(chǎn)性服務(wù)業(yè)稅收體制、完善流轉(zhuǎn)稅制、降低所得稅負擔(dān)、改善稅收優(yōu)惠方式等，以提高我國生產(chǎn)性服務(wù)業(yè)的產(chǎn)業(yè)競爭力和國際競爭力。
[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.
【學(xué)位授予單位】：中南民族大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F719;F812.42

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