Research On The Impact Of Preferential Tax Policies On My Country's Software Industry On Innovation Performance

In today's society,informatization has become a major trend of contemporary development.Emerging industries represented by big data,artificial intelligence,cloud computing,etc.have risen rapidly.Information technology has penetrated into various industries and has profoundly changed the world economic form and people's lifestyle.Software is the soul of information technology and the driving force for leading a new round of technological innovation and promoting economic transformation and development.As the core of the electronic information industry,the software industry has received the attention of the state and the party.The government has issued a large number of policies to actively support it and has achieved certain results.In recent years,China's software industry has occupied an increasingly important position in the national economy and has good development prospects.As an important means of government support,can tax incentives achieve the policy objectives? Will it affect the various stages of software company's technology innovation activities? Therefore,this thesis is devoted to studying the impact of software industry-related tax incentives on the technological innovation performance of microeconomic entities,analyzing the effectiveness of government's macroeconomic regulation and control,and drawing lessons from foreign software industry development experience,finally put forward suggestions to improve China's software industry tax incentives.This article uses literature analysis,empirical research,and comparative analysis to conduct research.It divides innovation performance into innovation process performance and innovation output performance according to multi-stage innovation activities,also divides tax incentives into the income tax incentives and turnover tax incentives.This is to study the impact of different tax incentives on the innovation performance of the software industry at various stages.Therefore,the overall writing idea of this article is divided into six parts.Firstly,this article collects and sorts out relevant research results of domestic and foreign scholars,and summarizes the research literature on tax incentives and innovation performance at the macro and micro levels,providing an entry point for the research ideas of this article.Secondly,this article defines the concepts of tax incentives,software industry and innovation performance,also analyzes the relevant endogenous growth theory and market failure theory,and studies the theoretical basis of tax incentives affecting innovation performance,and then concludes the effect mechanism of tax incentives on innovation performance.Thirdly,this article analyzes the development status of China's software industry,and finds that the software industry is expanding in scale,and business income is increasing year by year.At the same time,it is turning to technological innovation to drive the development of the new stage,and it is facing a large talent gap.Fourthly,this article reviews the current tax incentives for the software industry and explains the tax incentives applicable to software companies and software products,and analyzes the overall tax burden and tax burden structure of the software industry,and summarizes status of the innovation performance of the software industry.Based on this,this article takes software listed companies as an example,conducts an empirical study of tax incentives on the innovation performance of the software industry,and finally draws research conclusions,as follows:First,tax incentives can effectively improve the performance of the innovation process in the software industry.Income tax incentives and turnover tax incentives have a significant effect on the level of investment in innovation costs and the level of investment in innovative personnel.Secondly,the income tax incentives can effectively improve the innovation output performance of the software industry and significantly promote the technological innovation output level of software companies,but the turnover tax incentives does not have a significant impact on the innovation output performance of enterprises.Third,the income tax incentives and turnover tax incentives have different degrees of impact on the innovation performance of enterprises.The income tax incentives has a positive impact on the software industry innovation process performance and innovation output performance,and the turnover tax incentives has a positive impact on the innovation performance of the software industry,but has no significant impact on the innovation output performance.Finally,this article selects the United States,South Korea,and India as typical cases of developed software countries,separately expounds relevant tax incentives,draws on their successful experiences,and combines the results of empirical analysis to propose corresponding adjustment suggestions for the problems existing in China's software industry's preferential tax policies,as follows:First,from the perspective of legislation,the government should improve the legislative level of the software industry's preferential tax policies,collect and integrate the current preferential policies.The State Council should uniformly formulate administrative regulations on tax incentives for the software industry,and make clear provisions on the specific content,scope of application,approval procedures,and related rights and obligations of tax incentives.Second,from the perspective of the existing tax incentives,the government should make specific adjustments to them,change the direct preferential forms in tax preferential policies,and appropriately introduce foreign indirect preferences.At the same time,attention should be paid to tax preferences for small and medium-sized software companies,and the barriers to entry for tax preferences should be relaxed.The shortcoming of this article is that the data of listed companies are selected in empirical research,and the sample range is small.The research results may not be applicable to all software companies.And because of the limitation of the years of software listed companies and the degree of information disclosure,although publicly available data has been selected as far as possible,data on some influencing factors cannot be found,the selection of variables is incomplete,and the research results have certain limitations.