论文部分内容阅读
服务外包是当前世界经济全球化背景下国际服务贸易的一种重要形式。我国服务外包产业尚处于发展阶段,面临着诸多挑战,税收政策无疑是推动我国服务外包产业快速发展的重要手段。本文从税收政策执行层面入手,探析我国现行的服务外包产业相关税收政策,并针对税收优惠政策执行中存在的实际问题提出完善政策的构想和建议。
Outsourcing is an important form of international trade in services in the current global economic globalization. China’s service outsourcing industry is still in its development stage and faces many challenges. Tax policy is undoubtedly an important measure to promote the rapid development of China’s service outsourcing industry. This article starts with the implementation of tax policy, analyzes the current tax policy of service outsourcing industry in our country, and puts forward the conception and suggestion of perfecting policy in view of the actual problems in the implementation of tax preference policy.