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随着经济的发展和社会的进步,我国的市场经济体制得到了不断地完善和发展。目前,我国正处于经济转型的关键时期。随着第三产业在我国产业结构中所占比重的不断增高,现代服务业已经成为拉动我国经济增长的“新引擎”。相应地,加快现代服务业发展已经成为我们国家经济发展的战略重点。在现代服务业发展优势明显的时候,营改增作为财政体制改革的新政策自2012年试点至今,已经普及到了更多行业。因此,本文拟从促进现代服务业实现更好更快的发展为根本的出发点和落脚点,采用理论分析、案例佐证、实地调查等方法分析了现代服务业施行营改增的必要性,探究了现代服务业实施营改增后的现状,发现了现代服务业实施营改增中存在的问题和不足,进而提出了行之有效的应对措施。
With the economic development and social progress, China’s market economic system has been continuously perfected and developed. At present, our country is in a crucial period of economic restructuring. With the proportion of the tertiary industry in China’s industrial structure increasing, the modern service industry has become the “new engine” driving China’s economic growth. Accordingly, accelerating the development of modern service industry has become a strategic focus of our country’s economic development. At a time when the advantages of the modern service industry are obvious, the reform of the camp as a new policy on the reform of the financial system has spread to more industries since its pilot in 2012 so far. Therefore, this article intends to promote the modern service industry to achieve better and faster development as the fundamental starting point and the foothold, using theoretical analysis, case evidence, field surveys and other methods to analyze the modern service industry to increase the need for business operations to explore the After the implementation of the modern service industry, the status quo of the increase in the number of battalions has been found. The problems and shortcomings in the reform of the modern service industry have been found out, and some effective countermeasures have been put forward.