摘 要:隨著全球經濟的發展，服務經濟在經濟結構中的重要性和對GDP的貢獻度日益突出，發展現代服務業已成為世界經濟發展的重要特征以及趨勢之一。加快服務經濟的發展對于我國優化產業結構、促進經濟持續穩定發展具有積極意義。我國的服務業發展一直是國民經濟發展中的弱點，存在著規模水平低、競爭力較弱、區域發展不平衡等問題。稅收作為政府宏觀調控手段之一，對促進服務經濟的發展發揮著重要作用。稅收政策宏觀上決定了技術結構、產業結構等優化配置。這些優點可以使稅收政策有效刺激現代服務業的發展。但是稅收政策對我國現代服務業的引導作用不是很明顯,稅收政策本身也存在著一些問題。本文主要論述了通過稅收促進服務業發展的理論依據，分析了現階段我國與服務業發展相關的稅收政策中存在稅種設置不合理，行業偏好嚴重，優惠政策方式單一等問題，提出了促進我國現代服務業健康發展的稅收政策。

關鍵詞：服務業；稅收政策；發展

ABSTRACT:Along with the global economy development, the service economy has become increasingly prominent in the economic structure and the importance of the GDP contribution degree,development of modern service industry has become one of the important characteristics and trend of world economic development. The development of modern service industry spontaneous selection of the market economy, but also needs the guide of the national policy. China's service industry development has been the shortcomings in the development of national economy. At present our country service trade scale level is low, area development is very lopsided, the competitive power is weak. The tax revenue as the government macroeconomic regulation and control means, to promoting the development of service economy plays an important role in. Tax policy decided the optimization configuration of technical and industrial structure on macroscopic. These advantages can make tax policy to stimulate the development of modern service industry effectively. Tax policy guide of modern service industry is not very obviously, and the tax policy itself also has some problems. Based on the status of the development of China's service industry and the related tax policy research, it pointed out the problems of the tax policy that to promote the healthy development of the modern service industry in our country. In this paper the theoretical basis of promoting development of the service industry through tax is discussed and the tax policies used to promote the development of the service industry is introduced. The questions of the current tax policy of China in the service industry such as Set unreasonable taxes, serious tax industrial preference, and a single way of preferential policies and so on are analyzed. According to these issues put forward to promote the healthy development of modern service industry tax policy.

Keywords: Service industry; tax policy; development