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 is a cross-border transaction between enterprises for a specific service process. Transaction costs have a greater impact on international service outsourcing compared to the savings in outsourcing. As one of the policy factors influencing service outsourcing, tax revenue can adjust the transaction costs indirectly through factors such as human capital, enterprise technology and infrastructure. At present, the tax system in our country is poorly adjusted for various factors and there are some problems such as weak support and narrow scope of benefits, which require further reform and perfection.