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随着我国税收制度的不断完善,税收制度在促进服务外包业发展方面发挥了巨大的作用,但还存在一些问题,急需改革.本文研究我国与服务外包业有关的税收政策存在的问题,并在借鉴国际经验的基础上,对如何完善促进服务外包业发展的税收政策提出了建议.“,”As Chinas tax system has been constantly improved,it plays an increasingly-important role in promoting the development of service outsourcing industry,but still some problems remain which is emergently in need of reform.This paper analyzes the existing problems of tax policy concerning service outsourcing industry,and then puts forward some suggestions on improving tax policy by referring to international experiences.