改革开放以来,我国服务业取得长足进步,规模不断扩大,作用不断加强。但总的来讲,我国服务业发展仍比较滞后,规模、比重与我国经济总体水平不相适应。加快发展服务业,提高其在国民经济中的比重,已成为各方共识。本期专题试图从财税政策的角度,研究和探讨促进服务业平稳快速发展的相关对策。 Since the reform and opening up, China’s service industry has made great strides, its scale has been constantly expanded and its role has been constantly strengthened. However, in general, the development of China’s service industry is still lagging behind. The scale and proportion of China’s service industries are not compatible with the overall economic level in China. Accelerating the development of the service industry and increasing its share of the national economy has become the consensus of all parties. This special issue attempts to study and explore relevant countermeasures to promote the steady and rapid development of the service industry from the perspective of fiscal and taxation policies.