摘要：当今世界，服务业在各国国民经济中都占有重要地位，服务业的发展水平是衡量一个国家或者地区经济发展水平和生产社会化程度的重要标准。近几年以来，我国服务业取得了长足的发展，逐步成为我国国民经济发展的重要支柱，但与发达国家相比，我国服务业的发展仍不容乐观。此外，税收政策作为政府调控宏观经济的重要手段，对于加快产业结构调整、推动服务业发展具有重要的促进作用。从税收政策角度看，迫切需要优化服务业的税收政策，以推动服务业的发展。

　　　本文首先介绍了文章的研究背景和研究意义；其次系统的分析了我国服务业发展的现状，虽然我国服务业发展规模不断扩大，但仍存在着发展水平较低、内部结构不合理、区域间发展不平衡等问题；然后回顾了1994年的全面税制改革和2012年启程的“营改增”试点改革，表明我国政府历来重视通过税收政策的调整来推动服务业的转型发展；紧接着对服务业的税收收入和相关税收政策进行了分析，并概括出了我国服务业现行税收政策存在的问题；最后，针对服务业税收政策存在的这些问题，相应的提出了有利于我国服务业快速发展的优化税制建议，以充分发挥税收政策对服务业的激励作用，提高我国服务业的国际竞争力，加快我国经济结构的转型升级。

关键词：服务业；税收政策；营改增；税制建议

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