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我国现代服务业发展是近期研究的热点问题。对准特定要素模型做适当的拓展,能够较好地解释发展中国家现代服务业的形成条件。根据该模型,发展中国家的现代服务业发展一般会遇到产出和技术进步停滞的“瓶颈”期,这时需要通过适度外资的引入和税收政策支持来助其进入新快速发展期。基于该模型,本文利用我国1998-2010年31个省(市)的面板数据,对税收政策和外资影响生产性服务业进行经验分析。研究表明,我国生产性服务业正处于“瓶颈”期,税收政策运用和适度外资引入都对现代服务业发展具有推进作用。因此,正在进行的现代服务业税改试点、增值税扩围和资源税改革恰逢其时,值得重视。
The development of modern service industry in our country is a hot issue recently. Aiming at the proper expansion of the model of certain factors can better explain the formation conditions of modern service industry in developing countries. According to the model, the development of modern service industry in developing countries generally encounters a “bottleneck” of stagnation of output and technology. At this time, it needs to introduce moderate foreign investment and tax policy support to help it enter a period of rapid development . Based on this model, this paper makes use of the panel data of 31 provinces (cities) in our country from 1998 to 2010 to analyze the empirical analysis of the impact of tax policies and foreign investment on producer services. Research shows that China’s producer services are in a “bottleneck” period, and the introduction of tax policies and the introduction of appropriate foreign investment all play a catalytic role in the development of modern service industries. Therefore, the pilot reform of modern service industry tax reform, the expansion of value-added tax and the reform of resource tax coincide with the due consideration and deserve attention.