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近年来,理论界对运用财税政策支持我国服务业发展的研究有所重视,但对于如何运用财税政策来支持我国服务贸易的发展,现有研究略嫌不足。而服务贸易已成为各国开展国际竞争的新领域,各国对服务贸易发展的财税政策支持力度不断强化。本文对财税鼓励政策与服务贸易发展间的关系以及我国现状作了分析,并就如何运用财税政策支持我国服务贸易发展提出具体建议。
In recent years, theorists have paid much attention to the research on the application of fiscal and tax policies to support the development of China’s service industry. However, there is little research on how to use fiscal and taxation policies to support the development of China’s service trade. However, service trade has become a new area where all countries conduct international competition. Countries have continuously strengthened fiscal and taxation policy support for the development of trade in services. This article analyzes the relationship between the fiscal and taxation incentive policies and the development of service trade as well as the current situation of our country and makes specific suggestions on how to use the fiscal and taxation policies to support the development of China’s service trade.