Software Enterprise Tax Planning Research

Tax planning concept has gradually been recognized and understanded by manyenterprises, which throughout each stage of the entire business activities of the enterprise asan important part of enterprise’s financial management activities,at the same time it plays animportant role in corporate leadership to do the strategic decision-making process.Software industry have developed into a strategic industry in the national economy. Theimproving self-directed innovation capability and building an innovative country, become ourcountry the development strategy of the core, will further add to the rapid development ofsoftware industry in China.In recent years, governments have issued a series of fiscal policyfor software enterprises to encourage the development of software enterprises and enhanceindependent innovation capability, the introduction of these preferential policies provide abroad space for tax planning of software enterprises.In order to grow and develop,it is necessary for software enterprises to take fulladvantage of these preferential policies and take the macroeconomic environment of themarket economy, the legal system as the background and take National Tax Policy as aprerequisite, combined with the company’s own development and management features,software enterprises should also take full use of each of the fiscal policies and design the besttax planning decision-making program to meet the purpose of maximizing tax efficiency,focus on the latest tax laws and regulations and fiscal and taxation policies, as a result,it canmake software enterprises minimizing the overall tax burden of enterprises and maximizingcorporate earnings.Through reasonable tax planning, the enterprises can put in more funds for investment inresearch and development of new technologies with saving costs, so as to continuouslyimprove the enterprise’s own technological innovation and industry competitiveness, as wellas to promote China’s independent innovation ability, which in turn promote the softwareindustry forward, it is necessity and an important practical significance for the long-termdevelopment of the software enterprises, it also has an important significance for thesustainable development of the national economy.This paper mainly discusses tax planning issues of software enterprises by using acombination of theoretical research and case studies. Firstly, this paper briefly introduces taxplanning concepts, features, the concept of software enterprises, characteristics and trends,current software companies fiscal policy; With the analysis of all stages of the life cycledevelopment and management features of software enterprises, combined turnover tax,income tax and other major taxes and fiscal policy of the current software enterprises, thepaper investigates tax planning of the software enterprises in start-up stage, growth stage,mature stage and recession stage. For example, MingBo educational software enterprisesimply analyzes corporate tax planning of start-up stage, while focusing on specific planningprograms involved the turnover tax, income tax and other taxes to the analysis stage ofbusiness growth according to the actual operating conditions of enterprises registered business. At last, this paper analyzes presence of risk factors and risk control measures of softwareenterprise tax planning in many ways, as a result to provide a reference for softwareenterprises in tax planning program.