本文在介绍我国服务外包产业发展现状及相关税收政策演变过程的基础上,指出现有政策存在法律级次未达高度、政策覆盖没有广度、激励对象欠缺精度、政策扶持缺乏力度等问题,提出以拓展国际国内市场、促进产业升级为导向,建立多元化的服务外包产业税收政策体系的基本构想。 Based on the introduction of the current situation of service outsourcing industry in our country and the evolvement process of related taxation policies, this paper points out that there are some problems in the existing policies, such as the lack of law level, the lack of breadth of policy coverage, the lack of incentive objects and the lack of policy support. Expand the international and domestic markets, promote industrial upgrading as the orientation, the establishment of a diversified service outsourcing industry tax policy system, the basic idea.