Research On Tax Incentive Policy Of The Service Outsourcing In Heilongjiang Province

Service outsourcing industry is an important part of modern service industry, having high information bearing degree, high added-value, little environmental pollution and absorb employment ability strong and the internationalization level higher characteristic, is to realize industry upgrading, optimizing economic structure, expanding employment and cultivating revenue of important ways. Along with the global economy integration and division of professional and more subtle, Global manufacturing to have labor size and cost advantages of the country is transferred, following this trend. Represented by America's developed countries knowledge service industry transfer to intelligence knowledge-type human resources and cost advantages of developing countries of new trend. Service outsourcing has become a new important content of international industrial migration. Therefore, By implementing inspirational tax policy Singapore, Israel, the Philippines, India and other countries promote the economic development, such as the advanced technology industry applies a special tax deductions, free trade zone duty-free, software parks and economic zone tax preferential tax incentives, special economic zones, the practice of our country has certain reference and the meaning.Heilongjiang province as the important national one of northeast old industrial base, long-term since formed to energy, equipment, petrochemical, food, medicine, the logging mainly pillar industries, such as economic structure is not rational, the third industry especially high technology industries proportion was relatively small, how to develop substituted industry has become a problem to be solved, and development of service outsourcing industry is the first selection policy. Thus, with tax incentive theory as a foundation, combining Heilongjiang provincial, from industrial structure adjustment and optimization perspective of Heilongjiang service outsourcing industry and the current taxation policy analysis, having found in service outsourcing industry development exists in the course of preferential taxation policy adjustment relatively slow, strength relatively weak, enjoy preferential tax threshold taller, tax and tax object definition stressed the problems such as imperfect. Meanwhile, through building regression equations and disadvantages of SWOT analysis, the results showed that the tax reductions or exemptions, employment number, research and development spending, raise the forehead and technical service outsourcing income were positively correlated. At the same time, analyses the development of service outsourcing of human resources, service cost, geographic location and humanistic environment, infrastructure and policy support, and also analyzes the policy advantage slightly lag, opening level is not high, the service outsourcing in small scale experience, professional talents scarce of relative disadvantage, which validate tax incentive policy can eliminate the negative externalities service outsourcing, thus the development of service outsourcing can both promote opportunities and challenges. In comparing the domestic tax incentive service outsourcing industry development based on the successful cases, it is concluded that suits Heilongjiang service outsourcing industry development countermeasures, such as adjust the tax rate and deductions and exemptions period of business income tax moderately, reasonably relief business tax, properly adjust VAT taxation range, etc. With this regard to Heilongjiang province evading natural conditions restriction, speeding up the local upgrading of the industrial structure, strengthening the advantage pillar industries, and taking a new road to industrialization, changing the mode of economic growth, realizing Heilongjiang province economic sustainable healthy development greatly.