With the develpment of global economy, The development of the service industry plays a key role in the economy of the whole world. The growth of service industry is gradually becoming the new highlight and focal point of the countries' economy. The development of service industry is very important for the national economy growth, increasing the employment, the adjustment of industry structure and promoting the living standard of residents of a country. Under the condition of global industry structure adjustment, the structure in our country are transforming step by step from "industrial economy" to "service economy". While striving to develop the industrialization, urbanization, marketization and internationalization in our country, we should also speed up the development of service industry, which is the way has to be taken to realize our country's industrial structure. The national tax policy is an important means for promoting the development of service indutry and for macro economy adjustment and control. The policy not only plays a part in the production of enterprises in the micro field, but also determines the optimal allocation of industrial structure in the macro field. However, the current tax policy to the service industry has some problems existed, it impacted and restricted to certain extent the development of the service industry. According to the current tax policy, the major taxes levied on the service enterprises are business tax in the process of circuation, as well as corporate income tax and individual incomig tax. But there is double taxation existing in the business tax collection, it leads to a heavier tax burden on the service enterprises. Furthermore, the service enterprises get fewer tax preferences in our country.


供参考. With the develpment of global economy, The development of the service industry plays a key role in the economy of the whole world. The growth of service industry is gradually becoming the new highlight and focal point of the countries' economy. The development of service industry is very important for the national economy growth, increasing the employment, the adjustment of industry structure and promoting the living standard of residents of a country. Under the condition of global industry structure adjustment, the structure in our country are transforming step by step from "industrial economy" to "service economy". While striving to develop the industrialization, urbanization, marketization and internationalization in our country, we should also speed up the development of service industry, which is the way has to be taken to realize our country's industrial structure. The national tax policy is an important means for promoting the development of service indutry and for macro economy adjustment and control. The policy not only plays a part in the production of enterprises in the micro field, but also determines the optimal allocation of industrial structure in the macro field. However, the current tax policy to the service industry has some problems existed, it impacted and restricted to certain extent the development of the service industry. According to the current tax policy, the major taxes levied on the service enterprises are business tax in the process of circuation, as well as corporate income tax and individual incomig tax. But there is double taxation existing in the business tax collection, it leads to a heavier tax burden on the service enterprises. Furthermore, the service enterprises get fewer tax preferences in our country.


供参考.