内容摘要：

美国现行服务业财税政策促进了其服务业的发展。本文在研究美国服务业财税政策的基础上，分析了当前我国服务业财税政策方面存在的问题，并提出了促进我国服务业发展的财税政策和措施。

关键词：服务业　财税政策　税制改革

abstract：the paper argues that current fiscal policies have promoted the development of service industry in the usa.based on the experiences of fiscal policies in the usa,this paper analyzes existing issues in fiscal policies in china and proposes some suggestions on fiscal policies promoting the development of service industry in our country.

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