摘 要:随着全球经济的发展，服务经济在经济结构中的重要性和对GDP的贡献度日益突出，发展现代服务业已成为世界经济发展的重要特征以及趋势之一。加快服务经济的发展对于我国优化产业结构、促进经济持续稳定发展具有积极意义。我国的服务业发展一直是国民经济发展中的弱点，存在着规模水平低、竞争力较弱、区域发展不平衡等问题。税收作为政府宏观调控手段之一，对促进服务经济的发展发挥着重要作用。税收政策宏观上决定了技术结构、产业结构等优化配置。这些优点可以使税收政策有效刺激现代服务业的发展。但是税收政策对我国现代服务业的引导作用不是很明显,税收政策本身也存在着一些问题。本文主要论述了通过税收促进服务业发展的理论依据，分析了现阶段我国与服务业发展相关的税收政策中存在税种设置不合理，行业偏好严重，优惠政策方式单一等问题，提出了促进我国现代服务业健康发展的税收政策。

关键词：服务业；税收政策；发展

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