As the core and soul of the information industry, the software industry is the fundamental, forerunner and strategic industry in modern economy with features of high value-added, strong driving and low energy consumption. Since the1990s, with the development of personal computer and the popularization of the Internet, software technology and software products have been widely used, and software industry has become one of the fastest growing industries. At the same time, software technology and software products have continued to spread and penetrate in all walks of life with driving other industries and the entire economy growth. At present, the software industry has become an important part of the world economy. Countries around the world pay more and more attention to the software industry and take it as important content of national science and technology and economic development strategies. Due to its importance, these countries spare no effort to support its innovation and development. After two to three decades of development, especially in recent decades of development, China’s software industry has made significant achievements in terms of industry scale, innovation capability. Meanwhile, a batch of key enterprises and talent teams has been cultivated. Software industry makes great contributions to economic and social development. However, compared with the United States, European Union, India and other software developed countries, the overall level of development of China’s software industry is still relatively low. For example, the international competition ability and the level of technological innovation of software industry in China are obviously weak.As the software industry has characteristics of technology spillovers, high-risk, high investment, strong driving and being closely related to international scientific and technological competition and national information security, governments around the world have taken various policy measures to promote the development of the software industry, especially the implementation of various financial support policies. China has basically formed a financial policy system to support the development of software industry, but many policies were still not perfect, therefore, adjustment and improvement were requried to meet the development trends of technology and industry. While systematic studies on financial policy to support the development of software industry are few in China.Based on relevant theories, this paper analyzes the foundation, necessity, principle, effect and specific measures of the fiscal and tax policies to support the development of software industry by learning from domestic and foreign research results and combining with the actual situation of China’s software industry. In the course of the study, it is comprehensive applicated qualitative analysis and quantitative analysis method, norm research combining together with substantial evidence research of method, combining international experience with the actual conditions in China. After analyzing the fiscal and tax policies, the paper further discuss other related policies that promote the development of China’s software industry, trying to form an analysis framework of software industry’s fiscal and tax policies.The thesis consists of eight chapters. Major contents are as follows.Chapter1is the introduction, mainly analyzes the realistic significance and theoretical significance of the topic. A summary on the literature home and abroad is also included. In addition, this part also makes a brief introduction of the framework, research method, the basic point of innovation and inadequacies.Chapter2is about the characteristics and development significance of software industry. This chapter mainly introduces the concepts, classifications and characteristics of software and software industry, analyzes the practical necessity to promote the development of software industry from the perspectives of the global context, international competition and domestic reality, and research the software industry’s effects on economy development through measurement model. This part also put forward that development of software industry is beneficial to transformation of economic development mode, development of strategic emerging industries, technical progress, employment, and national security. Chapter3is basic theories for the development of software industry, including economic development theory, evolutionary economics theory, industrial economics theory, the theory of technological innovation and new institutional economics theory. This part focus on the development of software industry from the perspectives of these theories, and discuss theoretical problems such as information technology’s effects on economy development, evolution mechanism and evolution dynamic mechanism of software industry, the life cycle of software industry, cluster development and late-development advantage of software industry, the technical progress mechanism and innovation mode of software industry, institution supply and demand in supply and demand, etc.Chapter4mainly analyzes the development of software industry in China. This part firstly reviews the four stages that China’s software industry experienced. Then detailed analysis is made on development situation, development characteristic, existing problems and challenges. The development of China’s software industry is characterized by following features:(1) industrial ecosystem is gradually improving;(2) industry growth is stable in the high growth rate;(3) the adjustment of industrial structure to the service direction is speeding up;(4) business is developing toward the advantageous level of value chain;(5) new technology and new model is bringing new growth points to the industry;(6) the merger and reorganization of enterprises is increasing. On the other hand, there are still many problems in the development of the software industry. For example, international competitiveness is weak, the scale of enterprises is small, technical innovation ability is not strong, market environment is imperfect. The industry also faces many challenges such as increasing international competition and rising cost.The theme of Chapter5is the basic theory of financial policy in the software industry development. Based on the general theory of government supporting economic development, this part analyzes the role of government in the development of software industry, put forward the theoretical basis for government intervention in the software industry, and suggests that the fiscal and tax policy is an important way of government support to the development of software industry. Secondly, this part analyzes the policy tools, policy function link and main fields of the fiscal and tax policies.Chapter6is conclusion of the fiscal and tax policy, mainly reviews the evolution of China’s fiscal and tax policy related to software industry and related systems, summarizes current main fiscal and tax policies, and makes qualitative and quantitative analysis of its effect. On the whole, a basic system of fiscal and tax policy of the software industry in China has formed and policy effect is obvious. But many problems still exist:(1) the policies coordination is lack;(2) the support object and way are not scientific;(3) policies on relevant factors and the small and medium-sized enterprise are less;(4) there are operational difficulties in the implementation of the policy.Chapter7is the summary of experience and common methods in developed and developing countries. This part mainly chooses some developed countries such as US, European Union, Japan and some newly industrialized and developing countries such as South Korea, India, Ireland as samples to analyze the method of management from the aspects of public expenditure and tax preference. At the same time, this part analyzes the similarities and differences of these methods and policies. The conclusion indicates that what each of these countries value are the combination of production, education and research, the transformation of the achievement and the importance of the minor enterprise. What’s more, they lay down concerned laws to guarantee the consistence and coordination of the tax policy and other polices. Since different countries have different economic standards, they are different in the application of the policies, technology innovation and definite preference. These foreign experiences provide significant reference to adjustment and improvement of software industry policies in China.Chapter8is the choice and design of fiscal and tax policy. In order to get expanded and be stronger, the software industry requires the government’s support, especially the supportive fiscal and tax policy. In this part, the paper makes it clear that the fiscal and tax policy should be designed according to different levels, areas and spreading of technology innovations. In the specific design, the paper emphasizes that it is necessary to strengthen policy integration and coordination, the focus of policy is R&D, direct support combining with indirect support is better than direct support, the support object should turn to project and business from enterprise and more preferential policies should be to SMEs. Then this part puts forward policy recommendations of financial expenditure, tax incentive and financial investment and financing, and form a basic fiscal and taxation policy framework of China’s software industry. The development of software industry requires not only the support of fiscal and tax policy but also the fit environment, which includes environment of market, industry, human resource, etc. This part further discusses other policy recommendations:(1) constructing a perfect independent innovation system;(2) improving the market environment and public service system;(3)speeding up the personnel training;(4) strengthening the construction of investment and financing system. Finally, the chapter also analyzes the performance management of the fiscal and tax policies of the software industry, and puts forward relevant recommendations. |