摘要
服务业发展水平是衡量一个国家或地区生产社会化程度和市场经济发展水平的重要标志。税收政策对服务业的发展有着重要作用。主要研究如何运用税收政策促进服务业发展。
The level of services development is an important mark to measure the extent of production socialization and the market economy development in a country or an area. Tax policy plays an important role on services development. This paper researches on how to use the tax policy to improve services.
出处
《石家庄铁路职业技术学院学报》
2011年第4期78-80,共3页
Journal of Shijiazhuang Institute of Railway Technology
基金
2011年河北省社会科学联合会<促进河北省服务业发展的税收政策研究>(课题编号201103370)的阶段性研究成果
关键词
产业结构
税收弹性
税率
税收政策
industrial structure
tax elasticity
tax rate
tax policy
