中文摘要：

释放城乡居民消费潜力，提高居民消费率，是“十二五”规划战略重点之一。本文通过对相关数据的整理分析发现，我国存在“服务业滞后——就业面低——居民劳动份额和收入占比低——居民消费低迷——服务业不发达”的逻辑关系，而税收是造成服务业滞后的制约因素之一。本文还就如何完善税收政策，推动服务业发展，提高居民消费需求，展开了论述。

英文摘要：

One of the key points of the Twelfth Five-Year Plan is to release the urban and rural resident consumption potential and increase the resident consumption ratio. This paper organizes and analyzes the relevant data, finding the logical relation of lagging service industry-low employment-low resident labor share and income rate-depressed resident consumption- underdeveloped service industry, and that tax is one of the restraints. The paper discusses the improvement of the tax policies, the promotion of the development of service industry and the increase of the resident consumption demand.