Research On The Impact Of Tax Preferential Policy On Software Enterprise R&D Investment

With the development of scientific and technological information,software enterprises are playing an increasingly important role in the economic and social development.The level of its development has become an important indicator to measure a country's core competitiveness and modernization level.However,tax revenue and R&D innovation are closely related to the development of software enterprises,and directly affect the major decisions and strategic choices of enterprises.Therefore,the topic selection of this paper is of great practical significance for the long-term development of the domestic software industry.The current tax incentives for software enterprises include income tax incentives and turnover tax incentives,among which the income tax incentives are mainly enterprise income tax,while the turnover tax incentives are mainly value-added tax incentives,and these two tax incentives play a leading role in the tax reduction for software enterprises.So,the main idea of this paper is to study the influence of tax preference policy on software enterprise research and development investment centering on enterprise income tax and value-added tax.Firstly,the paper analyzes the current development and R&D investment of China's software industry before the effect analysis.Then,by sorting out the relevant preferential tax policies of software enterprises,this paper conducts an in-depth study on how the preferential tax policies affect the R&D investment of software enterprises on the basis of understanding the tax policies of China's software enterprises.In the specific analysis process,this paper adopts the research method of combining descriptive analysis and quantitative analysis.In the second chapter,descriptive analysis is used to analyze the current situation of software industry development and research and development investment.It is found that the overall level of China's software industry is constantly improving,but the investment in research and development funds and high-tech talents is still insufficient.In the third chapter,quantitative analysis is used to study the effect of tax incentives on software enterprises' R&D investment.The results show that for every 1% increase in R&D investment,software enterprises' R&D investment will increase by 0.7%.For every 1% increase in the value added tax preferential amount enjoyed by enterprises,the R&D investment in software industry will increase by 0.2%.It shows that the incentive effect of enterprise income tax tax incentives on R&D investment is stronger.In terms of R&D strength,two kinds of logarithm of the amount of tax incentives and R&D of regression coefficient is positive,but the enterprise income tax preferential tax amount of logarithmic regression coefficients are much smaller than the VAT tax amount logarithm regression coefficient,explain but VAT tax incentives to promote software enterprise R&D intensity increasing effect is larger.Through the above analysis to find out the current problems of software enterprises preferential tax,and then,according to the theoretical and empirical analysis on the problems existing in the software industry in our country tax revenue preferential policy may put forward strengthening software enterprises preferential tax integration,optimization of tax incentives,perfect the VAT tax incentives and other policy Suggestions to promote the R&D investment in the software industry to increase,to better motivate R&D investment in the software industry,promote the long-term development of the software enterprises.