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This article mainly aims at the question which China’s regional differences in the tertiary industry expands day by day,uses the empirical analysis,analyses the reasons which the differences in the regional tertiary industry produces,and proposes the related countermeasure.First of all,this article from the point of the three regions,selects the total amount of the tertiary industry,the tertiary industry proportion,the average per person tertiary industry increase in value,the tertiary industry jobholders average per person output value and the density of the tertiary industry,analyses the development of the regional tertiary industry comprehensively,and draws the conclusion:The development of the regional tertiary industry in our country was not balanced,and the tendency of this imbalance in the region tertiary industry expands increasingly.Secondly,this article uses empirical analysis,analyses the factor influencing the development of the regional tertiary industry from a regional point of view,and draws the conclusion:the central and western regions with low levels of per fiscal expenditure,the high tax burden in the tertiary industry,low levels of consumption,urbanization of low, the lower degree of the opening to the outside world,the unreasonable structure of fiscal expenditure and other issues has caused the widening differences in the regional tertiary industries.Finally,this article in accordance with the conclusions of empirical analysis from the financial policy angle to propose the countermeasure:First,standardize the fiscal transfer payment system;Second,reduce the tax burden in the tertiary industry;The third is to improve the social security system;The fourth is to optimize the structure of fiscal expenditure;Fifth,greater the opening of the central and western regions to the outside world.Sixth,speed up the process of urbanization,increase urban infrastructure and public utilities input in central and western regions;seven is to improve the local tax system, encourages local government to formulate local financial and taxation policies in view of the development of the tertiary industries.
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