【摘要】随着新型工业化的不断发展，现代服务业的发展要求不断提高，虽然这也为现代服务业的发展提供了更大更多的空间，但生硬的财政政策与滞后的税收调控阻碍了我国现代服务业的发展。本文从我国现代服务业财税政策的现状入手，结合美国现代服务业财税政策，重点阐述支持我国现代服务业发展的财税政策制度，主要包括：通过转变政府职能，推进服务业均等化；加大财政支持力度；实施有利于现代服务业发展的税收制度；借鉴国外经验，促进现代服务业跨越式发展。

【关键词】现代服务业 财政制度 税收调控 

【Abstract】With the development of new industrialization，requirements of the modern service industry is increasing, although it gives more space for the development of modern service, the curt fiscal policy and the lagging tax regulation hindered the development of modern service industry in China. This paper starts from the present situation of fiscal policy in China's modern service industry, emphasizes the development of modern service industry to support our system of taxation policy combined with the modern service of the United States. Through the transformation of government functions, to promote equality of service; increase financial support. The implementation of the development of modern service industry is in a favor of tax system. Learning from foreign experience, we should promote the development of modern service industry by leaps and bounds.

【Key words】Modern service industry; Financial system; Tax regulation