促进我国服务外包业发展的税收政策研究

大力发展现代服务业是中国转变经济发展方式的重要途径和产业结构升级的必然趋势,服务外包业是构建新的经济增长点的重要内容之一,税收政策作为国家宏观经济调控的重要手段,对服务外包业的发展具有至关重要的推动作用。为此分析了中国现行服务外包业税收政策存在的诸多问题,在借鉴国外经验和做法的基础上,从主体税种角度,提出了扩大增值税课税范围、实行营业税差额征税、加大企业所得税优惠力度等促进中国服务外包业发展的若干税收政策改革建议。

Studies of Tax Policy on Promoting the Development of China’s Service Outsourcing Industry

To energetically develop the modern services industry is an important way to transform the patterns of China’s economic development and also the inevitable trend of industrial upgrading.Service outsourcing industry is one of the important contents to build a new economic growth point.As an important means of macro-economic control,tax policy has a crucial role in promoting the development of our service outsourcing industry.For this reason,we analyze a number of problems with tax policies on our current outsourcing service industry.By using foreign experiences and practices for reference and from the angle of main tax categories,we put forward specific tax reform proposals to promote the development of China’s service outsourcing industry,including the expansion of the scope of value-added tax,the implementation of business tax deduction system,the more preferential policies of corporate income tax and so on.