Research On Tax Planning Of Software Enterprise

In recent years,China’s software industry has been developed rapidly,software companies have a high intelligence,high value-added,non-polluting,fast-growing characteristics,which are not in the traditional enterprise,development and growth of software enterprises will inevitably bring about the transition of our national economy from a resource-based to knowledge-based.Software companies have a high income and low output characteristics,which determine developing software companies will drive the transformation of China’s economic growth mode. Therefore, the state introduced a series of industrial policies and tax incentives to vigorously develop the software industry. The tax cost is an important economic indicators for the software business, is directly related to the interests of the shareholders, some tax problems are commonly found in software production and operation process, many software companies can not make the right response and adaptation in the tax environment. Therefore tax planning is essential for software enterprise.The tax law inevitably embodied some preferential tax policies under the general principles of fair tax burden in the legislation of the country to promote the development of the entire software industry, therefore? the same kinds of tax have differences in the actual implementation. This difference in tax law for software enterprise tax planning is bound to become the taxpayer’s choice.The paper, according to the theoretical basis of tax planning premise,inquire about software corporate tax planning space, focusing on tax-related matters as well as the software business process solutions.By combing the main taxes, the tax rate that may be involved in the software business process, we have a systemic thinking of the tax-related issues, tax risk. Design of software business tax planning program should be a comprehensive study on a strategic level, exploring the most effective program of tax planning is the key issue to study.This paper firstly systematically review and comment on the domestic and international tax planning research literature,propose the framework of this study, the research methodology and the innovation of this paper. The basic theory and method is discussed, starting from the basic concepts of tax planning.The basic concepts of the software companies is defined through reviewing the course of development of China’s software enterprises.The design of software corporate tax planning is proposed, and analyze the case of the company’s C on the basis of the design. With specific analysis of the basic situation of the company and the tax-related circumstances, combined with the actual situation of the enterprise,we optimize the design of the tax planning program and suggest improvements to the inadequacies of the proposed,which has good practical guiding significance.