释放城乡居民消费潜力,提高居民消费率,是“十二五”规划战略重点之一。本文通过对相关数据的整理分析发现,我国存在“服务业滞后——就业面低——居民劳动份额和收入占比低——居民消费低迷——服务业不发达”的逻辑关系,而税收是造成服务业滞后的制约因素之一。本文还就如何完善税收政策,推动服务业发展,提高居民消费需求,展开了论述。 Releasing the urban and rural residents’ potential for consumption and increasing the rate of household consumption are one of the strategic priorities of the “Twelfth Five-Year Plan”. Based on the analysis of relevant data, this paper finds that there is a logical relationship between “service lagging-low employment-low labor force share and low income share-low consumer spending-underdeveloped service industry” in our country Taxes are one of the constraints that have caused the service industry to lag. This article also discusses how to improve the tax policy, promote the development of service industry and improve the consumption demand of residents.