Study Of China's Software Enterprises, Tax Issues

At present, many nations increase input to research and develop the software enterprises, especially the helping dynamics of tax policy one after another . Compared with the advanced nations, our country software industry is still fairly small and weak. Even it does not go up the industrialization , and at the same time software enterprise vocational work content is fairly more complicated , and our country law of tax does not have a clear and definite regulation to this , more than all sorts of causes ,the tax revenue problem become a major factor of restriction our country software industrial development. Departing from the angle the tax revenue of this text by way of analyzing to the currently in effect software enterprise tax policy and studying , finds the problem and difficult point, and puts forward corresponding settlement train of thought and method , and is finally found the breach promoting our country software enterprise development .The text links up to the practice closely, and puts forward the problem , the train of thought, finally to solve the problem is analyzed expounding the analysis problem . The major content of this text : 1.namely concerned value added tax and income tax etc of our country software enterprise currently in effect tax policies.2.the present tax policies are to urging of software enterprise to the policy.3.the several difficult points of software enterprise tax policy were analyzed. (1 ) calculations of software enterprise value added tax drawback fund.(2) the selection of software enterprise value added tax type. (3 ) software enterprise sells taking in recognizing surely , correlating accounting and the tax revenue handle method .(4) software enterprise puts into effect the value added tax " levies to move back " and operate nature of policy that namely.(5) adjust the cost before the software enterprise paying the income tax .4.the software enterprise should pay attention to the problem of tax policy implementation.5. the suggestion to our country software enterprise tax system .This text studied the software enterprise under the ambient condition complicated relatively. As a kind of new and developing high science andtechnology trade in our country , the tax policy for software enterprise is blurring. And they need time to make clear and perfect. This text is based on this to select the topic. Its point is to solve the problem of software enterprise tax policy.