【摘要】：服務(wù)業(yè)作為衡量國民經(jīng)濟(jì)發(fā)展水平的重要標(biāo)志，其重要作用與日俱增，而生產(chǎn)性服務(wù)業(yè)作為其中的重要經(jīng)濟(jì)部門，也已成為推動經(jīng)濟(jì)發(fā)展的重要力量，在優(yōu)化產(chǎn)業(yè)結(jié)構(gòu)和提升國家綜合競爭力方面發(fā)揮著重要作用，其發(fā)展程度已經(jīng)成為衡量一個國家和地區(qū)現(xiàn)代化、國際化程度的重要標(biāo)志。遼寧省作為東北老工業(yè)基地的重要省份，已經(jīng)形成比較成熟的工業(yè)體系，但是由于傳統(tǒng)的重工業(yè)輕服務(wù)業(yè)的觀念，與工業(yè)配套的生產(chǎn)性服務(wù)業(yè)發(fā)展卻很滯后，，主要表現(xiàn)在生產(chǎn)性服務(wù)業(yè)發(fā)展水平低、與制造業(yè)的融合度低、對經(jīng)濟(jì)的拉動能力不強(qiáng)。 遼寧發(fā)展生產(chǎn)性服務(wù)業(yè)組織即面臨著良好機(jī)遇，又是大勢所趨。主要表現(xiàn)在:一是國家大力支持服務(wù)業(yè)尤其是生產(chǎn)性服務(wù)業(yè)的發(fā)展，給予一系列優(yōu)惠政策；二是遼寧的產(chǎn)業(yè)結(jié)構(gòu)已經(jīng)在不斷升級，第三產(chǎn)業(yè)占的比例不斷上升，并且第三產(chǎn)業(yè)中生產(chǎn)性服務(wù)業(yè)的比例不斷增加；三是遼寧省正處在工業(yè)化的中期階段，生產(chǎn)性服務(wù)業(yè)的發(fā)展也會大力推動制造業(yè)的發(fā)展，加速工業(yè)化過程。 本文擬結(jié)合生產(chǎn)性服務(wù)業(yè)自身的特點與遼寧省發(fā)展現(xiàn)狀，分析遼寧省生產(chǎn)性服務(wù)業(yè)財稅政策存在的問題和不足，并通過比較、借鑒國內(nèi)外成功經(jīng)驗，提出具有可行性和針對性的地區(qū)性促進(jìn)生產(chǎn)性服務(wù)業(yè)發(fā)展的財稅政策建議。全文分為五部分:第一部分主要介紹生產(chǎn)性服務(wù)業(yè)的國際國內(nèi)背景及論文研究的目的意義、國內(nèi)外對促進(jìn)生產(chǎn)性服務(wù)業(yè)的政策支持研究的文獻(xiàn)綜述、論文研究框架、研究方法；第二部分從對生產(chǎn)性服務(wù)業(yè)和其發(fā)展影響因素進(jìn)行分析；第三部分研究財稅政策對生產(chǎn)性服務(wù)業(yè)發(fā)展的影響機(jī)理；第四部分分析遼寧省生產(chǎn)性服務(wù)業(yè)的現(xiàn)狀、現(xiàn)行財稅政策及存在問題；第五部介紹國內(nèi)外在發(fā)展生產(chǎn)性服務(wù)業(yè)方面的財稅政策,結(jié)合遼寧省現(xiàn)有生產(chǎn)性服務(wù)業(yè)財稅政策存在的不足,提出改革和完善的建議。
[Abstract]:As an important symbol to measure the level of national economic development, service industry plays an increasingly important role. As one of the important economic sectors, producer service industry has also become an important force to promote economic development. It plays an important role in optimizing the industrial structure and promoting the comprehensive competitiveness of the country, and its development has become a balance. Liaoning Province, as an important province in the old industrial base of Northeast China, has formed a relatively mature industrial system. However, due to the traditional concept of heavy industry over service industry, the development of productive service industry supporting industry is lagging behind, mainly in the productive service industry. Low level of development, low degree of integration with the manufacturing industry, and weak economic pull.
The development of producer service organizations in Liaoning is facing both good opportunities and the general trend of the times. Third, Liaoning Province is in the middle stage of industrialization. The development of producer services will vigorously promote the development of manufacturing industry and accelerate the industrialization process.
Based on the characteristics of producer services and the current development situation of Liaoning Province, this paper analyzes the problems and shortcomings of the fiscal and taxation policies of producer services in Liaoning Province, and puts forward feasible and targeted regional fiscal and taxation policy suggestions to promote the development of producer services by comparing with the successful experience at home and abroad. Part I: The first part mainly introduces the international and domestic background of producer services and the purpose and significance of the research, the literature review of domestic and foreign policy support research on promoting producer services, the research framework, research methods; the second part analyzes the producer services and its development factors; the third part studies. The fourth part analyzes the current situation of producer services in Liaoning Province, the existing fiscal and taxation policies and existing problems; the fifth part introduces the domestic and foreign fiscal and taxation policies in the development of producer services, combined with the deficiencies of the existing fiscal and taxation policies of producer services in Liaoning Province, put forward. Suggestions for reform and improvement.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F812.0;F719

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