Analysis Of Current Tax Administration In Software Industry

In the current economic world, the software technology has been broadly penetrated in various industrial areas; and played an important role in promoting industrial structure realignment; transforming technologies; and providing foundation for the product structure update. That is, the development of software enterprises is an increasingly important boost for social economic development. However, the current domestic software industry is weaker in contrast to those advanced countries; therefore the industry promotion needs support from government including tax reduction or exemption policies. In the history of the development of the software enterprises, the tax policies indeed had certain effect; nevertheless the current tax policies for software industry still have certain disadvantages.This article will use high-tech software enterprises in high-tech district as an example to discuss the current situation and existing problems in the software industry; then analyze the insufficiency and disadvantages of the current tax policies. In addition to that, this thesis will compare, integrated analyze and acknowledge the international experiences and domestic practices consist with current actual circumstance; provide solutions to intensify the software enterprise tax incentive policies, cover the taxation loophole and enhance the tax incentives for the better development of software enterprises.