摘要：當今世界，服務業在各國國民經濟中都占有重要地位，服務業的發展水平是衡量一個國家或者地區經濟發展水平和生產社會化程度的重要標準。近幾年以來，我國服務業取得了長足的發展，逐步成為我國國民經濟發展的重要支柱，但與發達國家相比，我國服務業的發展仍不容樂觀。此外，稅收政策作為政府調控宏觀經濟的重要手段，對于加快產業結構調整、推動服務業發展具有重要的促進作用。從稅收政策角度看，迫切需要優化服務業的稅收政策，以推動服務業的發展。

　　　本文首先介紹了文章的研究背景和研究意義；其次系統的分析了我國服務業發展的現狀，雖然我國服務業發展規模不斷擴大，但仍存在著發展水平較低、內部結構不合理、區域間發展不平衡等問題；然后回顧了1994年的全面稅制改革和2012年啟程的“營改增”試點改革，表明我國政府歷來重視通過稅收政策的調整來推動服務業的轉型發展；緊接著對服務業的稅收收入和相關稅收政策進行了分析，并概括出了我國服務業現行稅收政策存在的問題；最后，針對服務業稅收政策存在的這些問題，相應的提出了有利于我國服務業快速發展的優化稅制建議，以充分發揮稅收政策對服務業的激勵作用，提高我國服務業的國際競爭力，加快我國經濟結構的轉型升級。

關鍵詞：服務業；稅收政策；營改增；稅制建議

Abstract：In today’s world, service industry occupies an important position in national economy. The development level of service industry is a measure of a country’s economic development level and production socialization degree. Recently, China’s service industry has made great progress and gradually become the important pillar of our national economic development. But compared with developed countries, the development of our national service industry is still not optimistic. In addition, as the important means of macroeconomic regulation and control, the tax policy plays an important role in speeding up the adjustment of industrial structure and promoting the development of service industry. From the perspective of a tax policy, it is necessary to improve the tax policy of service in order to promote the development of service industry. 

　　　Firstly, the paper introduces the research background and research significance of the article. Secondly, systematically analyze the current situation of our national service industry. Although the development scale has been expanding gradually, there are many problems such as low development level, unreasonable internal structure, not balanced regional development and so on. Thirdly, review the comprehensive tax reform in 1994 and “business tax replaced by VAT’ reform from 2012, suggesting that the Chinese government always attaches great importance to promote the transformation development of service industry by adjustment of tax policy. Fourthly, analyze the tax revenue and related tax policy of the service industry. Then summarize the problems existing in the current tax policy of service industry in our country. Finally aiming at these problems, put forward some tax suggestion in order to play an incentive role of tax policy on the service industry, improve the international competitiveness of the service industry and accelerate the transformation and upgrading of economic structure.  

Keywords: service industry; tax policy; replacement of business tax by VAT, tax suggestion