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Tax Policy To Promote China's Software Industry

Posted on:2008-03-31Degree:MasterType:Thesis
Country:ChinaCandidate:C LuFull Text:PDF
GTID:2199360242968841Subject:Public Finance
Abstract/Summary:PDF Full Text Request
Software is the term since the 1960s from abroad into our country. China's software industry started late than abroad. In the late 1990s there have been some more powerful, business is a wide range of integrated professional software enterprises. China's software industry started in the late 1980s, underwent a scratch, from weak to strong, and from individual enterprises to the development of industrial communities, can be roughly divided into three stages. China's software industry has the advantages of government support for the software industry to provide the opportunity for development of the Chinese market for the uniqueness of China's software industry has provided broad prospects. China's software industry is facing difficulties such as generally small-scale enterprises, research and innovation capability is weak, software and technical personnel shortages, especially high-end software professionals, software industry public service system to be perfect. The development of a software industry in the external environment of many factors, the government acts as an important aspect that should not be overlooked. Under the market economic system, the development of the software industry in principle, be realized through enterprise autonomy, but the market mechanism sometimes can not fully meet the reasonable demand of the development of the software industry, such as the existence of externalities, information asymmetry, and many other circumstances, under such circumstances, the government's intervention was very necessary. Government intervention in the way the software industry, is the main tax policy. China's current software in the tax policy to a certain extent, promoting the development of the software industry, but China's current tax policies in some software defects still exist. This paper consists of four parts. The first part is software industry for the general analysis given software (products), the definition of the software industry and the software industry and economic growth made on the relevance. And then on that basis, recalled the development of China's software industry history, analyzing the current development of China's software industry has the advantages and disadvantages facing, the prospect of China's software industry development prospects for the next few years. In reviewing the development of China's software industry in the process of introduction of the government's intervention, and the government in promoting the development of the software industry's role in the process, to a large extent rely on tax revenue to regulation and, therefore, the next part introduces the software enterprises of the effect of tax policies.The second part will introduce our country's software industry and the related tax policy, and then on that basis, and the total tax burden from the tax structure of the two, in the judgment of the existing software industry to promote the development of related tax policy conditions, China's software industry is living in the actual tax burden in the end what level. And then on this basis, analysis the effect of the tax policy.The third part introduces the tax policy advanced experience of abroad software industry promoting the development of software industry. Since China and all other countries in the level of economic development, development of the software industry and tax system, and so on are not the same, China and the countries in the world, tax policy in the software industry has also shown many different. Fristly,this part introduces the foreign software industry related tax policy, and then on that basis, draw on the experience of foreign countries practice some of our inspiration.The fourth part is the tax policy proposals of improving China's software industry. This part is the focus of the text, aimed at China's software industry currently existing problems in tax policy proposed a series of sound recommendations.
Keywords/Search Tags:software, software industry, tax policy, tax burden
PDF Full Text Request
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