税收与第三产业的关系十分密切。要大力发展第三产业,促进特区经济发展战略的转变,实现产业结构高度化和现代化,必须注重利用税收政策,使税收这个经济杠杆能在产业结构调整中扶优限劣,以满足经济和社会发展的要求。与其他税种相比,营业税在调节第三产业经济职能作用上更具有广泛的优势,这是由营业税的性质、特点和征收范围所决定的。营业税是对我国境内从事商业和各种服务行业的单位和个人,就其取得营业收入征收的一种税。第三产业各行业基本上都在营业税的征收范围之内,因 The relationship between taxation and the tertiary industry is very close. To vigorously develop the tertiary industry, promote the transformation of the economic development strategy of the SAR and achieve a more industrialized and modernized industrial structure, we must pay attention to the use of taxation policies so that the economic lever of revenue can help and restrict the economic restructuring in industrial restructuring so as to meet the demand of the economy and society Development requirements. Compared with other taxes, the business tax has more extensive advantages in regulating the economic functions of the tertiary industry, which is determined by the nature, characteristics and scope of the business tax. Business tax is a kind of tax levied on the business income of units and individuals engaged in commercial and various service industries in our country. The tertiary industry is basically within the scope of business tax levy, because