进一步改革税制 推动服务业发展  

Further Reform Tax System and Promote the Development of Service Industry

作　　者：许善达 

机构地区：[1]全国政协经济委员会,北京市100811

出　　处：《中国流通经济》2009年第2期10-11,共2页China Business and Market

摘　　要：本文认为,我国对于文化产业在国民经济中的作用及其在增强国家经济实力、在国际市场上进行财富分配等方面的作用认识不足;我国文化产业发展不尽如人意,原因有很多,但税收方面的制度性制约是不可忽视的重要原因之一;现在对于包括服务业和文化产业在内的第三产业实行的是营业税,其最大的弊端是重复征税,这种重复征收、税收负担重、出口不予退税等制度性缺陷必须改革;营业税改革是发展第三产业尤其是服务业和文化产业的必要条件,这一税制不改革,要发展是非常困难的。The author puts forward that we did not have a fully understand on the role cultural industry plays in national economy, and it plays in enhancing national economic strength and wealth distribution in the international market. There are some problems with the development of China＇s cultural industry. And among all the causes for that constraint brought by tax system is the most important, such as the heavy and repeated tax on this industry. So, to promote the development of the tertiary industry, the service industry and the cultural industry, it is necessary for us to reform tax system.

关 键 词：税收制度:文化产业 服务业 增值税 

分 类 号：F120.4[经济管理—世界经济]