Research On Tax Optimization Policy Of Software Industry In China

Under the background of big data and internet,information industry continues to promote the development of society.Software industry is the core and soul of information industry.It has increasingly far-reaching impact on accelerating the transformation of traditional industries,expanding employment channels,enhancing scientific research ability,stimulating innovation ability and enhancing national economic strength.Software industry is one of the symbols to measure a country's comprehensive national strength.Taxation is closely related to the development of enterprises.Tax burden affects important decisions and strategic choices of enterprises.In order to promote domestic economic development and enhance the strength of science and technology,it is necessary to formulate reasonable tax policies to support the development of software industry.Based on the theoretical analysis of the tax policy of the software industry,this paper combs the current tax preferential policies of the software industry in China.Based on the tax payment of H enterprises in 2016-2018,this paper makes a comparative analysis of the mechanism of the tax preferential policies of the software industry influencing innovation investment.The results show that: VAT tax revenue Preferential policies are better than tax preferential policies in promoting innovation investment in software industry.Therefore,based on the results of data analysis and the experience of tax policy of foreign software industry,this paper puts forward some tax policy suggestions to promote the rapid development of our software industry: actively promote the implementation of the policy of VAT collection and refund,improve the chain of VAT input tax deduction,and reduce the door for enterprises to enjoy tax relief.Encouraging the sustainable development of small and medium-sized enterprises;formulating more targeted tax reduction and exemption policies according to the stage of industrial development,so that tax reduction and exemption policies can benefit more different types of industries and stimulate the innovation vitality of enterprises;giving tax preferences to scientific and technological talents,and enhancing the core competitiveness of software enterprises.