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中文摘要：
营改增是发生在服务业领域的国家结构性减税的一项重要举措，那么，江苏服务业加快发展会加重地方债务偿付困难吗？使用最新统计数据，构建双对数计量模型，分析江苏服务业发展对地方税收收入的影响。发现，江苏第三产业产值每上升1％，会引致地方税收总收入增加1．31％。在此基础上，提出相关促进江苏税收增长的产业结构调整政策和路径。
英文摘要：
Based on the latest statistical data and constructed double logarithmic econometric model ,This article analyzed the impact of the development of service industries to tax in Jiangsu.We found that every 1% increase about the proportion of service industry will bring Jiangsu’s tax revenue growth of 1.31%.Finally,This paper puted forward several industrial policy suggestions to promote the tax revenue growth in jiangsu.
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