Study on the Fiscal and Taxation Policy of Supporting Modern Service Industry Centralization Function Park

摘要

There are some problems in the modern services of China such as its small scale of development, low developing level, unreasonable structure and its incomplete supporting system, etc. How should the government support the construction of the modern service industry centralization function park? Based on the fiscal and taxation policies, the passage puts forward 10 suggestions on how to develop our modern services centralization function park. They are as follows: selecting function park experimental unit, increasing the fiscal investment in modern service industry centralization function park, increasing the investment in market infrastructure construction, making clear the focal point of development, adjusting the structure of fiscal investment, perfecting the preferential tax policies, selecting the right entry to obtain preferential tax policies, promoting service industry value-added tax transition reform, improving taxation policies to promote China's development of risk investment in services industry, perfecting the special preferential tax policy on the union of production, learning and research, and the enterprises transferred scientific research institutions.