Research On Tax Planning Of WH Software Company

In recent years,with the rapid development of China's software enterprises,the number of software industry enterprises is increasing,the scale of enterprises is also gradually expanding,and the tax burden level is gradually rising.In this context,it is particularly important to improve the competitiveness of enterprises.The tax burden of the software industry is an important part of China's tax revenue.The state has also issued a number of preferential policies for high-tech enterprises to promote their development.Making full use of these preferential policies will help enterprises improve economic benefits and improve the efficiency of the use of funds.Software enterprises involve value-added tax,enterprise income tax,urban construction tax,education surcharge,stamp tax and personal income tax in the business process.Among them,value-added tax and enterprise income tax are the most important taxes of software enterprises,which have a wide impact on the profits of enterprises and have a large planning space.Making rational use of policies for tax planning is also an important part of enterprise financial work.The research on tax planning at home and abroad has been developed for many years.At present,there are relatively mature and effective basic planning methods,but not all schemes to reduce the amount of tax burden are suitable for enterprises.When enterprises carry out tax planning,there are certain tax risks.In the past,enterprises need to constantly improve their financial management level and establish a tax risk early warning system to control the tax work of enterprises.Identify risks in advance and respond in time to minimize the possible tax losses of the enterprise.Based on the above background,this paper takes WH software enterprise(hereinafter referred to as WH company)as a case enterprise to interpret the use of tax planning methods in practice,in order to provide some reference for the tax work of the software industry.Firstly,this paper introduces the basic situation and tax burden of WH company,analyzes the problems in value-added tax and enterprise income tax according to its actual situation,It is found that the purchase arrangement is unreasonable,the depreciation method of fixed assets is inflexible,and the collection of R ?D expenses is inaccurate,and finds that there is a large space for tax planning;Secondly,aiming at the problems analyzed,this paper makes tax planning for the value-added tax and enterprise income tax of WH company respectively.This paper adopts a variety of reasonable schemes to reduce taxes,such as the choice of income recognition mode,depreciation of fixed assets,the use of preferential tax policies and additional deduction,and defines the focus of the tax work of WH company;Finally,according to the effect of the planning scheme,this paper puts forward safeguard measures for the tax problems of enterprises,in order to provide some reference for enterprises to improve the overall efficiency and improve tax management.