Research On Tax Planning Of The Software Company Of A After The "Business Tax Changed To VAT"

The software company is one of important part of high and new technology enterprises.Our country has been given great support in the aspect of tax policy.So the software company got rapid development in recent years.On August 1,2013,as a modern service industry,Services and technology transfer Software company in technical service and technology transfer from the business tax to impose value added tax.Great changes have taken place on the company's tax environment.How software companies grasp the spirit of tax policy under the background of the “Business tax changed to VAT”.It is very important to enhance enterprise's economic benefit."Business tax changed to VAT" It is a structural tax cuts.It has positive significance in the adjustment of industrial structure and promote the development of the third industry.In 2012 it began to perform in Shanghai.And on the whole,it achieved a good effect of tax cuts.In August 2013,some industry start to perform“Business tax changed to VAT”.Including software companies in the service industry.Software companies with high investment,high output and r&d risk higher industry characteristics.Different from general manufacturing enterprises and wholesale enterprises.As a result,affected by the "Business tax changed to VAT" is more complicated.Accompanied by "Business tax changed to VAT" the implementation of the comprehensive and constantly issued new tax policy.The software company's tax environment greatly changed.The tax-related links the tax planning of key is to change.Based on the background of "Business tax changed to VAT",combined with the latest software company related tax policy.For its various business tax planning ahead of time.To promote enterprises to reduce tax burden and further enhance the enterprise competitiveness has important significance.This article first introduces the connotation of tax planning and tax planning research under the background of "Business tax changed to VAT".Based on the study and reference,the research contents and research methods of this article is determined.Novelty of this article research topic and the research content in this paper.Then introduces the "Business tax changed to VAT" and tax and other related concepts.This paper expounds the theory of tax planning.Ten take the software company of A as A case analysis.Introduced the company background and tax before and after the "Business tax changed to VAT".Further analyzes the "Business tax changed to VAT" impact of tax planning forthe software company of A.And from financing,investment,procurement,software development,and proposed the corresponding marketing chain tax planning scheme.At the same time puts forward the planning process should pay attention to the problem.Finally,the full text is summarized,and pointed out the existing limitations.