| 上海服务经济转型 还需税收制度推进 |
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| 引用本文： | 胡怡建. 上海服务经济转型 还需税收制度推进[J]. 涉外税务, 2010, 0(5) |
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| 作者姓名： | 胡怡建 |
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| 作者单位： | 上海财经大学公共经济与管理学院; |
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| 基金项目： | 上海财经大学211研究项目《现代服务业税收政策制度研究》的阶段性成果 |
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| 摘 要： | 上海提出以服务经济为主体的产业发展方向,但现代服务业发展与建立在传统服务业基础上的营业税正发生着制度性碰撞,需要消除服务业税收制度性障碍,才能推进上海服务经济转型。
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| 关 键 词： | 服务经济 税收制度 |
Transformation of Service Economy in Shanghai and Promotion of the Related Tax System |
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| Yijian Hu. Transformation of Service Economy in Shanghai and Promotion of the Related Tax System[J]. International Taxation In China, 2010, 0(5) |
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| Authors: | Yijian Hu |
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| Abstract: | Shanghai has proposed a target for industrial development with service industry as the mainstay. However,the establishment of modern service industry conflicts with business tax system based on traditional service sector,which needs to be eliminated before the transformation of service economy in Shanghai. |
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| Keywords: | Service economy Tax system |
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