Dissertation
Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax

Tax policy to promote China 's service industry

Author QinYan
Tutor ZhaoShuBo
School Capital University of Economics
Course Finance
Keywords tax policy service industry optimize
CLC F812.42
Type Master's thesis
Year 2011
Downloads 180
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In the today’s world, the development of service industry has played the important roles in the national economy. In recent years, there is the rapid development of China’s service industry, which has the important roles in improving people’s living standards and promoting the development of social harmony. However, compared with other countries, China’s service industry is still relatively backward. As an important means of macroeconomic control, fiscal and tax policy is undoubtedly very important roles to speed up industrial restructuring and promote the development of China’s service industry. From a tax policy perspective, there is the urgent need to further optimize tax policy of the services sector to support the service industry. Based on the current situation and development of services related to tax policy studies, this essay points out the problems of the tax policy in promoting service sector development and proposes some policy recommendations.The essay contains five chapters. The first chapter introduces the research background and practical significance, summarizes the definition of service industry, pointed out the relationship between the tertiary industry and the basic concepts of traditional service industries, modern services and new service industries, reviews the tax on services of domestic and foreign literature, and proposes the content and main ideas of this essay. The second chapter analyzes the relationship between development of service industries and tax policy from the perspective of the theory. First, this chapter summarizes the current status of China’s service sector. Then the essay analyzes the tax policy impact on industrial structure and mechanism of the service industry development. The third chapter analyzes quantitatively current status of China’s service tax income based on the data collection of recent years and calculates the contribution of service tax. The forth chapter analyzes value added tax, business tax, enterprise income tax and other taxes that involved in service industry, and then points out some problems contained in these taxes. The fifth chapter puts forward optimization recommendations of tax policy from multi-angle, and multi-faceted according to the problems exited in the tax policies that promote the development of service industry. First, the range of value added tax should be enlarged. Second, the system of business tax should be consummated to reflect the function of encourage and limit. Then, the system of income tax should be established to adapt to the modern distribution. Finally, the reasonable and effective system of tax preference should be developed.

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