江总书记在“七一”讲话中强调中国共产党始终是中国社会先进生产力发展要求的忠实代表，而第三产业发展是中国社会先进生产力发展的重要组成部分和必要补充。那么，如何才能加快三产发展，促进三产税收增长呢？笔者根据调查掌握的情况，结合税收下作实践，试沦如下。 一、问题 In his “1 July” speech, General Secretary Jiang emphasized that the Chinese Communist Party has always been a loyal representative of the requirements for the development of advanced productive forces in the Chinese society. The development of the tertiary industry is an important part and an essential complement to the development of China’s advanced social productive forces. So, how can we speed up the development of tertiary industry and promote tax revenue growth of tertiary industry? According to the author’s investigation of the situation, combined with the practice of tax revenue, try reduced as follows. First, the problem