(一)随着我国社会主义市场经济的快速发展,国民经济结构发生了深刻的变化,服务业在我国经济社会发展中的作用日益凸显。从全国拥有的法人单位来看,截止到2007年底,在全国649.5万个法人单位中,服务业的各类法人单位就有435.7万个,占总数的67.1%,服务业增加值占国内生产总值的比重2007 (1) With the rapid development of the socialist market economy in our country, profound changes have taken place in the structure of the national economy and the service industry has become increasingly prominent in the economic and social development of our country. Judging from the nationally owned legal person units, as of the end of 2007, among the 4.655 million legal person units in the country, there were 4.357 million types of legal person units in the service industry, accounting for 67.1% of the total, and the added value of service industry accounts for the total domestic production The proportion of value 2007