Research On Tax Risk Management Of Software Enterprises

Software industry is a strategic emerging industry in China,which is an important basis for improving the level of social informatization,has a great impact on the development of national economy,and is conducive to optimizing China's existing industrial structure,transforming traditional industries,and improving economic benefits.In recent years,the state has also strongly supported and encouraged the development of software enterprises,and has introduced a number of laws,regulations and preferential policies to enable enterprises to enjoy a variety of tax incentives,such as VAT tax incentives,income tax incentives,etc.,creating a good environment for the development of China's software enterprises.While enjoying the relevant tax incentives,software companies also need to realize that they need to bear the corresponding tax risks.However,at present,many software enterprises do not pay attention to tax risks,which brings hidden dangers to the development of enterprises and attracts the punishment and attention of tax inspection organs.Therefore,tax risk management is very important for software enterprises.This paper takes S software enterprise as the research object,analyzes the tax risk points of S company and puts forward some Suggestions.Firstly,the internal organizational structure,r&d investment,internal control and 2016-2018 financial statements of S company were analyzed.Combining with the results of the ratio of common risk indicators and tax risk indicators,the possible problems of S company were found out: listing more costs and asset impairment losses and recording less revenue.Then,based on the previous analysis data and the operating situation of S company,the existing tax-related risk points are summarized,which mainly include six tax-related risk points,namely,subject qualification identification,VAT levy and refund policy,revenue recognition tax difference,additional deduction of r&d expenses,government subsidies and software products and services.Then it analyzes the reasons for S company's existence of the above risk points.External reasons include changes in tax policies and collection and management methods,internal reasons include weak awareness of tax risk management,imperfect tax risk control mechanism and lack of high-quality tax professional level.It is suggested that S company should strengthen the awareness of tax risk management,strengthen the qualification recognition and filing management,strengthen the management of r&d expenses,strengthen the management of value-added tax,standardize the accounting methods,improve the professional level of tax and improve the internal control mechanism of tax risks.