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.