国际服务外包:交易成本与税收调节

International Service Outsourcing:Transaction Cost and Tax Treatment

国际服务外包是企业间以特定服务流程为对象的跨国交易。与外包中节约的生产成本相比,交易成本对国际服务外包的影响程度更高。税收作为影响服务外包的政策因素之一,可通过作用于人力资本、企业技术水平和基础设施等因素间接调节交易成本。目前,我国税制对诸因素的调节不力,存在扶持力度较弱、惠及范围较窄等问题,须进一步改革完善。

International service outsourcing refers to a kind of cross-border transaction between enterprises in respect of a specified service process. Compared to the savings of the production cost in the course of international service outsourcing, the transaction cost has much more impact on international service outsourcing. Taxation, as one of the policy factors influencing the outsourcing activities, can also indirectly regulate the transaction cost through playing a role in such factors as human capital, technological level of enterprise and infrastructure. At present, however, China＇s tax system has a poor regulation on the said factors by reason of such problems as a weak support force and a narrow favored range with respect to international service outsourcing, and that means it is necessary to deepen the reform in this regard for improvement.