承接离岸服务外包是一国在全球价值链可分解的技术条件下,有效融入全球生产网络体系中的新型国际分工方式,也是产品内分工和服务贸易出口的重要表现形式,因此近年来有些国家对承接服务外包的税收政策支持力度不断强化。本文对我国承接服务外包现状以及现有税收扶持政策进行了分析,并就税收政策如何更有效地促进我国承接离岸服务外包,从总体思路和具体政策运作两方面提出了具体建议和设想。 Undertaking offshore service outsourcing is a new type of international division of labor effectively integrated into global production network system under the technical conditions of the global value chain which can be decomposed. It is also an important manifestation of the division of labor and export of service trade in products. Therefore, in recent years, some countries To support the tax policy of service outsourcing efforts continue to strengthen. This paper analyzes the current situation of service outsourcing in our country and the current tax support policies, and puts forward specific suggestions and ideas on how tax policies can more effectively promote offshore service outsourcing in China.