To Study The Effectiveness Of China's Software Industry Tax Policy Analysis

The software industry is refers to the set of enterprises which are engaged in the computer software product manufacture or the software servicing activities. The constitution of the industry can be divided into the software product and the software service.Looking from path of the world software industry's development, Many countries has carried out some tax preference policies to support the process of software industry development. The tax preference policies have tax reducing and canceling, investment reducing, expense deduct, depreciation acceleration and so on.Since "The State Council's Certain Policy Notice about printed and distributed Encourages Software industry and Integrated circuit Industrial development (country to send (2000)18 number article)" implements and under the tax preference policy's function particularly, our country's software industry's scale has increased from 59.3 billion to 951.3 billion during the year of 2000 to 2009, the yearly average rate of increment is 36.1%.In the resent years, Our country software industry has developed fast, and the development is inseparable with the tax policy's support. But, at the same time, there are many problems about the tax preference policy, such as the stability and the continuous questions of the policy, constitutive question of tax preference, the supporting strength of tax policy to small software enterprise, both of these questions should be improved. It will be advantageous to our country software industry development and the strength after we address these problems. Therefore, it is very important to evaluate the existing tax policy's effect of our country's software industry, and to improve the policy is also especially important. So, the research of our country software industry tax policy effect is urgent and is important, particularly in the situation of 2010 when 18th document will expire.This article attempts to do the research uses the way of qualitative analysis and the quantitative analysis, however, the research stresses on the quantitative analysis. Through the comprehensive analysis of the software industry tax policy effect, namely through the software industry tax burden and the electronic information industry, the comparative analysis of the electronic information manufacturing industry and the high-tech industry's and through the market software enterprise tax burden's microscopic analysis. We get the result that the tax preference policy of software industry has promoted the software industry's development, the policy affect is remarkable. Learning from other countries and regions' positive experiences in the software industry of the tax policy, aiming to make the next tax policy in China's software industry ideas and policy proposals, while maintaining preferential policies which are based on the continuity and stability for the software industry stage of development, combined tax policy measures with the effectiveness of policies, so that the software industry's development stage could match with the specific means of tax stimulation. The object of tax incentives of preferential benefit should promote technological progress and innovation activities, and not always single software companies, so we should try our best to combine with them. From the perspective of software enterprises, preferential policies should be more inclined to small and medium software enterprises, not entirely inclined to the large enterprise groups. Specific proposal is in accordance with the tax-by-sound, according to the specific stage of development of software industry, then developing more targeted tax policy. At last tax policy and other policies should play the synergistic affects.