Research On Improving The Preferential Tax Policies Of Software Enterprises In China

Software industry is the core and soul of information industry and the strategic industry of modern economic and social development.It plays an increasingly important role in promoting the integration of infonnatization and industrialization,enhancing the comprehensive national strength and maintaining national security.Our government pays more and more attention to the important role of the software industry in the development of national economy.and the support for the software industry is also constantly strengthened.A series of preferential tax policies have been issued to promote the continuous and rapid growth of the software industry.In this paper,the empirical analysis method is used to study the impact of tax incentives on innovation and R&D of software enterprises,pointing out the shortcomings of current tax incentives and making suggestions,which is of certain significance.The general idea of this paper is to clarify the theoretical problems of the preferential tax policies of the software industry.and then to demonstrate the impact of the preferential tax policies on the development of the software industry through empirical analysis.and then to put forward the relevant construction of improving the preferential tax policies of the software industry in China by combing the current preferential tax policies of the software industry in China and drawing on the experience of other countries Discussion.The main contents are as follows:The first part.introduction.This paper expounds the overal]situation of China’s software industry.points out that with the rapid development of China’s software industry,the country needs new growth points.and the software industry is facing new situations and challenges.and the tax preferential policies need new breakthroughs.as well as the theoretical and practical significance of studying this problem.It explains the writing of this paper,using the literature research method,empirical analysis method and Comparative analysis.In this part,we also sort out the domestic and foreign related literature from the following aspects:(1)research on the development status of China’s software industry:(2)research on the significance of promoting the development of software industry;(3)research on the tax burden of China’s software industry;(4)research on the preferential tax policies of China’s software industry:(5)research on China’s software industry tax Analysis of the effect of preferential policies.Foreign literature is organized from the following aspects:(1)research on the development stage and level of software industry;(2)research on the impact of tax policies on the development of software industry;(3)research on the relationship between tax preferential policies and R&D.The second part.the current tax preferential policies and theoretical basis of software enterprises.First,the paper defines the software enterprises in this paper.that is.the software enterprises that can enjoy the tax preference in China(tax preference refers to the tax preference specially formulated for software enterprises).then summarizes a series of tax preferences issued for the software industry in China from two aspects of income tax and value-added tax respectively.and finally describes the tax preference to support the innovation of software enterprises The theoretical basis of the theory is externality theory and government regulation theory.The third part is the empirical analysis of tax incentives to promote innovation of software enterprises.This part analyzes the impact of current domestic tax preferential policies for the software industry(this paper only analyzes the income tax and value-added tax preferential policies)in the process of promoting the development of the industry.In the analysis,this paper chooses the empirical analysis method,and draws a conclusion by selecting some data.Reducing the income tax and value-added tax can stimulate the research of software enterprises And the effect of income tax preference is more significant.The fourth part,the current tax preferential policies and deficiencies of software enterprises.According to the empirical conclusion,the paper points out the shortcomings of the current tax preferential policies of software enterprises,which are the insufficient strength of income tax preferential policies(including the short period of tax preferential policies,the high recognition standard of software enterprises,the weakening of the effect of tax preferential policies on enterprises,and the unscientific choice of support and preferential methods).There are many problems in the value-added tax preferential policies,and the effect is not significant.There are some common problems,such as unclear definition of concept,difficult implementation of tax authorities,long cycle of "levy and refund" of value-added tax,and low level of legislation,lack of stability and certainty of policy.The fifth part is the experience of some countries’ preferential tax policies for software enterprises.Firstly,the paper summarizes the preferential tax policies of some software enterprises in Japan,South Korea and EU,and gets the Enlightenment:first,we should attach importance to the role of tax policies in the development of software industry,second,we should guarantee the legislative level of tax preferential policies,and pay attention to the choice of tax preferential methods.The sixth part is the suggestions of improving the preferential tax policies of software enterprises in China.According to the experience of foreign countries,this paper suggests that the tax preferential policies of software enterprises in China should be improved as follows:in terms of income tax,we should extend the period of tax preferential policies,increase the strength of preferential policies,relax the access threshold for enjoying tax preferential policies,expand the scope of preferential policies,gradually adjust the objects of preferential policies,adjust the preferential methods of tax policies,and expand the proportion of indirect preferential policies;in terms of value-added tax,we should improve the fuzzy tax preferential policies In addition,to solve the common problems,we should improve the legislative level of preferential tax policies and strengthen the integration of policies.