本文選題：營(yíng)業(yè)稅改征增值稅 + 服務(wù)外包企業(yè)�。� 參考：《稅務(wù)研究》2013年01期

【摘要】：服務(wù)外包作為現(xiàn)代服務(wù)業(yè)重要組成部分,在吸納就業(yè)、擴(kuò)大外貿(mào)出口、轉(zhuǎn)變經(jīng)濟(jì)發(fā)展方式等方面發(fā)揮著重要作用,是我國(guó)新的經(jīng)濟(jì)增長(zhǎng)點(diǎn)。本文在分析我國(guó)服務(wù)外包業(yè)發(fā)展現(xiàn)狀基礎(chǔ)上,通過(guò)對(duì)滬深1 3家服務(wù)外包上市公司財(cái)務(wù)報(bào)表相關(guān)數(shù)據(jù)的測(cè)算,發(fā)現(xiàn)如果對(duì)這些公司征收增值稅而不是目前的營(yíng)業(yè)稅,那么,這些公司的流轉(zhuǎn)稅稅負(fù)水平將有明顯下降,但由于改征增值稅后稅額不能在企業(yè)所得稅稅前扣除,短期內(nèi)對(duì)企業(yè)盈利能力有少許影響�；诖�,本文提出促進(jìn)我國(guó)服務(wù)外包業(yè)發(fā)展的稅收政策選擇。
[Abstract]:As an important part of modern service industry, service outsourcing plays an important role in absorbing employment, expanding foreign trade exports and changing the mode of economic development. It is a new economic growth point in China. Based on the analysis of the current situation of service outsourcing industry in China, this paper calculates the relevant data of the financial statements of 13 listed service outsourcing companies in Shanghai and Shenzhen, and finds that if VAT is levied on these companies instead of the current business tax, then, The turnover tax burden of these companies will have a significant decline, but since the tax amount after the change to VAT cannot be deducted before the corporate income tax, it will have a small impact on the profitability of enterprises in the short term. Based on this, this paper puts forward the choice of tax policy to promote the development of service outsourcing industry in China.
【作者單位】： 中南財(cái)經(jīng)政法大學(xué)財(cái)政稅務(wù)學(xué)院;
【分類號(hào)】：F715.5;F231.5

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