| Since the1990s, the world economy has the features such as economic andfinancial globalization, and the integration process. Outsourcing in financial servicesoutsourcing becomes the focus of international transfer as a result of reducing costs,increasing revenue, improving quality, improving performance. At the same time,China adopts tax policies for economic development-oriented regulation. In order topromote the development of outsourcing in financial service market, China hasdeveloped a series of tax incentives. A comprehensive and systematic discussion ofthe impact of taxation on outsourcing in financial services has a great significant tofurther development of department industrial policyBased on the reviews previous studies, the paper uses theoretical and empiricalmethod to analysis the impact of taxation on outsourcing of financial services fromthe macro and micro eyes and combined with international experience, the paperpoints issues existing in the current tax system and tax incentives and makesrecommendations.First, define the concept of outsourcing, outsourcing in services and outsourcingin financial services. And analysis the economic effects of tax incentives. Thenaanalysis how the taxation policies promote the development of outsourcing infinancial services outsourcing. Second, analysis the status quo of outsourcingfinancial services outsourcing in China, collect tax policy and tax incentives ofoutsourcing in financial services make a brief evaluation on the impact of taxation onoutsourcing in financial services. Then, take HengSheng e-Technologies limitedcompany and Zheda innovation limited company as examples to show the tax burdenoutsourcing in financial services business. And found that the business tax burden,value added tax burden and business owners operate income changes in the samedirection. Then use EVIEWS6.0and co-integration test method and semi-logarithmicmodeling find value added tax and enterprise income tax and financial servicesoutsourcing has a negative correlation, but the influence of business tax to thefinancial services outsourcing was not significant, and the impact of outsourcing infinancial services of the non-tax factors is more effect than the tax factors. Finally,according to empirical results and international experience, the paper points the issuesexisting in the current tax system and tax incentives, and makes recommendations, propose the idea of tax policy system to promote the development of outsourcing infinancial services, and make relevant policy recommendations supporting. |
