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邹芳.“营改增”后福建省促进现代服务业发展的财税政策优化建议[J].河北工程大学学报社会科学版,2019,36(2):18-20
“营改增”后福建省促进现代服务业发展的财税政策优化建议
Optimization suggestions of the fiscal and tax policies to promote the development of modern service industry after Replacing the Business Tax with a Value-added Tax in Fujian province
投稿时间:2019-05-19  
DOI:10.3969/j.issn.1673-9477.2019.02.006
中文关键词:  营改增  现代服务业  财税政策  福建
英文关键词:Replacing the Business Tax with a Value-added Tax  modern service industry  fiscal and tax policies  fujian
基金项目:福建省社会科学规划项目(编号:FJ2016C138)
作者单位
邹芳 集美大学 诚毅学院, 福建 厦门 361000 
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全文下载次数: 49
中文摘要:
      “营改增”有助于现代服务业降低税负,扩大投资和做大做强。福建省应发挥财税政策的杠杆效用,利用“营改增”契机以推动通信、科技、旅游、数字化等现代服务业发展;通过制定企业所得税、个人所得税地方优惠措施进一步降低福建现代服务业企业税负;通过灵活运用财政资金以加强现代服务业基础设施建设、引进高层次现代服务业人才、对消费型现代服务业补贴;通过成立市场化运作的现代服务业投资基金,以促进产融结合和优化升级。
英文摘要:
      Replacing the business tax with a value-added tax contributes to tax burden reduction, capital expansion and making larger and stronger of the modern service industry, communications, science and technology, tourism and digitization should be promoted by replacing the business tax with a value-added tax while making the leverage efficiency of fiscal and tax policies. At the same time, local preferential measures should be made such as taking advantage of enterprise income tax, individual income tax to further reduce the tax burden of modern services. Financial funds will strengthen the infrastructure construction, introduce high-level talents, subsidize consumption-oriented modern service industry; setting up market-oriented investment fund for modern service industry will promote the integration of industry and finance.
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