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1、 Heilongjiang Province outsourcing of tax incentives to explore Abstract At present, Heilongjiang Province, the current service outsourcing tax policy problems, mainly reflected in the relatively slow adjustment of tax incentives, tax preferential policies is relatively weak, enjoy preferential tax
2、policies of the threshold is relatively high tax burden is heavy and not fair , taxable ill-defined and so on. to promote the development of service outsourcing in Heilongjiang Province, the tax incentives, including tax incentives to reduce the threshold, a moderate increase in corporate income tax
3、 relief period, a reasonable business tax relief and adjust the scope of value-added tax and other content. Keywords outsourcing, service outsourcing industry, tax policies At present, Heilongjiang Province, the service outsourcing industry has entered a new stage, a covered area to a bit layout of
4、industrial development zone has been established, that is a Harbin-Daqing-Qiqihar Industrial Corridor along the service outsourcing industry cluster, one along the Sino-Russian border with the service outsourcing industry, as well as for the traditional industries, resource industries covering the w
5、hole area of ?industrial development location layout to promote all-round development of service outsourcing industry. First, Heilongjiang Province, outsourcing status of tax incentives Since 2006, the Ministry of Commerce to promote the national implementation of the development of service outsourc
6、ing, thousands of Ten Project, Chinas service outsourcing industry has been rapid development in Heilongjiang Province, Daqing Service Outsourcing Industrial Park by the state as Chinese Service Outsourcing Demonstration area , in Harbin was approved as Chinas service outsourcing base cities , in Ha
7、rbin and Daqing City, outsourcing enterprises can enjoy preferential policies granted by the State, which both cities can enjoy the preferential tax policies are as follows: (A) the income tax determined by the technically advanced service enterprises to enjoy preferential income tax rate of 15%, th
8、e incidence of employee education by no more than 8% of corporate payroll, according to the proportion of corporate income tax is deducted, the introduction of annual salary in 12 million (or more) of senior management personnel, according to its local share of personal income tax to pay the amount
9、of reward, companies for the development of new technologies, new products, new techniques of research and development expenses, intangible assets do not form a research and development costs in accordance with 50 % additional deduction, the formation of intangible assets, according to 150% of the c
10、ost of amortization of intangible assets, as the new Office software through the development and production company, from profit-making year, enjoy the two exemptions and three reductions policy, while software manufacturers VAT tax refund policy Jizhengjitui, by the enterprises for research and dev
11、elopment of software products and expanded reproduction, not as a corporate income tax taxable income, not income tax. (B) identified by the business tax service enterprises with advanced technology offshore outsourcing services exempted from business tax, the service outsourcing enterprises at pric
12、es stipulated by the Governments public housing and low-cost rental housing, rental units to owner-occupied housing of workers exempt from sales tax, technology development and related technical consulting, technology services business of the revenue, exempt from sales tax, the behavior of the trans
13、fer of enterprise property rights do not belong to the scope of sales tax collected should not charge sales tax on service outsourcing enterprises to real property or intangible assets investment in shares, in the recipient side of the profit distribution and jointly bear the investment risk-taking
14、behavior, not to collect sales tax, service outsourcing enterprises transfer of shares do not pay sales tax, service outsourcing enterprises in the merger, division, merger occurred during the land use rights, ownership of real estate transfer behavior, does not charge sales tax. Second, Heilongjian
15、g Province, the current outsourcing of tax policy, the main problems (A) the relatively slow adjustment of tax incentives for the government of India Rajiv Gandhi back in the early 1980s, export-oriented enterprises (EOU), special economic zones (SEZ), Free Trade Zone (FTZ), corporate research and d
16、evelopment costs (R & D) and other preferential policies in taxation, such as relaxation of the license, exemption from tax of domestic goods, import and export tariffs to reduce hardware and software, etc., after 20 years of proven, rational use of the results of these policies is more good than harm. Chinas government also attaches great importance to the development of software industry in recent years have developed a series o
