摘要
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。
To energetically develop the modern s economic development and also the inevitable important contents to build a new economic services industry is an important way to transform trend of industrial upgrading. Service outsourcing growth point. As an important means of the patterns of China industry is one of the c 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 de- velopment of China＇s service outsourcing industry, including the expansion of the scope of value-added tax, the imple- mentation of business tax deduction system, the more preferential policies of corporate income tax and so on.
出处
《西安交通大学学报（社会科学版）》
CSSCI
北大核心
2012年第2期7-12,共6页
Journal of Xi'an Jiaotong University：Social Sciences
基金
西安交通大学2010年新兴前沿和交叉学科项目(SK2010044)
关键词
服务外包
税收政策
国外经验
税制改革
税收征管
税收优惠
service outsourcing
tax policy
foreign experience
tax reform
tax collection
tax incentives
