在第三产业崛起的形势下，劳动价值论面临适用范围日趋缩小的挑战。本文通过探讨非实物产品、非实物使用价值和服务价值理论，将社会产品范畴扩大到服务产品，将使用价值范畴扩大到非实物使用价值，将劳动价值论适用范围扩大到第三产业，科学地论证了第三产业劳动创造价值的问题，这对促进政治经济学学科建设和第三产业的发展，具有重要的意义。

本文按第三产业四个层次的划分，对20世纪90年代以来中国第三产业内部结构的演变过程做纵向分析和横向分析，通过建立回归分析模型，揭示了第三产业比重与第三产业第一层次比重负相关、与第二层次比重正相关的规律性。文章认为，第三产业第一层次比重下降、第二层次比重上升，体现了第三产业内部结构升级的方向，并根据第三产业内部结构升级趋势分析，对物流业、生产服务业、生活服务业和非营利服务业的发展，提出了一些政策建议。

The article, after making an analysis of the concept of tourism in narrow sense, and tourism in broad sense, the consuming function of tourist service products as well as its invisible features, holds that it is necessary to define and calculate tourist adding value, using the proportion of tourist adding value in GDP to weigh up the position of tourism industry in the national economy, The unscientific formulation that "how many percentage the total income from tourism accounts for in GDP" which is prevalent in the tourist circle should not be used any more. The article, taking the data from Guangdong Province as a sample, raises the method of using tourist consuming minus coefficient to calculate tourist service adding value. The article, for the first time, makes a calculation of tourist adding value for nineteen provinces and municipalities.