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近年来,我国为了促进现代服务业的发展出台了一系列的财税政策,取得了一定效果,但仔细分析发现还存在一定的政策缺陷。通过总结和归纳其他国家鼓励现代服务业的经验,论文认为我国还应丰富和完善财税政策,在降低现代服务业税负、鼓励自主创新、扶持产业集群、缩小区域差距方面做文章。
In recent years, China has promulgated a series of fiscal and tax policies to promote the development of modern service industry, and has achieved some results. However, careful analysis shows that there are still some policy defects. By summarizing and summarizing the experiences of other countries in encouraging the modern service industry, the dissertation holds that our country should also enrich and improve the fiscal and taxation policies, and make a fuss about reducing the tax burden of modern service industry, encouraging independent innovation, supporting industrial clusters and narrowing the regional disparity.