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《Commercial Research》 2011-03
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Tax Environment of Modern Service Industry Based on Heilongjiang Data

LI Lan,ZHANG Xiao-feng(School of Public Finance and Management,Harbin University of Commerce,Harbin 150028,China)  
With the development of modern knowledge economy and information technology,modern service industry came into being and gained importance in the all economic activity gradually.China′s development of modern service industry is at the initial stage,compared with international standards,there are still some shortages,such as the small scope,the proportion of the added value is light,heavy tax burden and so on.Based on the data from 1997 to 2008,the paper conducted an empirical analysis about Heilongjiang services tax and added value of services,and the result showed that the high tax burden affect the development of services.At the same time,on the basis of relevant experience abroad,it proposed to extend the range of value-added tax,lower business tax rates and improve the enterprise income tax to stimulate the development of modern service industry.
【CateGory Index】: F719;F812.42
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