日前,财政部会同国家税务总局、商务部、科技部、发展改革委共同出台了《关于技术先进型服务企业有关企业所得税政策问题的通知》(财税[2010]65号),在北京等21个中国服务外包示范城市实行企业所得税优惠政策,并将此前企业服务业务收入占总收入比从70%降低到50%,进一步扶持相关企业快速发展。这一新政,将会给正在逐渐向中国转移的国际软件外包产业的发展带来怎样的机遇和挑战?对那些铆定这一庞大市场的软件服务外包企业而言,新政又将带给他们怎样感受与思考? Recently, the Ministry of Finance, jointly with the State Administration of Taxation, the Ministry of Commerce, the Ministry of Science and Technology, and the National Development and Reform Commission jointly issued the Circular on Enterprise Income Tax Policies for Advanced Technology Service Providers (Cai Shui [2010] No. 65) and 21 China’s service outsourcing model cities have implemented preferential corporate income tax policies, and reduced the total revenue of corporate service businesses from 70% to 50% in the previous year, further supporting the rapid growth of related enterprises. This new policy will bring opportunities and challenges to the development of the international software outsourcing industry that is gradually moving to China. What will the new policies bring to software service outsourcing companies that rive this huge market? Feel and think?