Study On Optimization Of Tax Policies Of Software Industry

The software industry is the core and soul of information industry, with the constant development of information technology in contemporary society, the soft ware industry plays an important role in promoting economic and economic structure transfoemation. Of all the measures to support software industry took by develpmented countries, preferential tax policies are the main methods. Reiewing the development of software industry in China, after the state council issued "Several Policies for Encouraing the Development of Software Industry and Integrated Circuit Industry" in 2000, the government came out a series of preferential tax policies to assist the development of software industry and the industry did go through 10n years golden development. This paper is based on this background and focuses on analyzing tax burden and structure of tax burden, pointing out shortcomings of tax policies in software industry and giving tuning recommendations.The article mainly analyzes the tax burden and structure of tax burden in software industry on the basis of tax policies. The study finds that the characteristics are: camparing with other high-technology industry, the tax burden of software industry is higher; industry tax burden is heavier than micro enterprises’; the structure of tax burden is not consistent to the trend of income structure change. Considering the tax policies, the article point out the main reason lies in access condition of tax breaks, framework of tax category and the excuting and management of tax polices. Aiming to overcome these shortcomings, tuning recommendations are given in the end of the article, including relaxing the restrictions on qualification conditions, adjusting the structure of income tax and turnover tax and regulating the management of execution process of tax policies.