Research On The Impact Of Preferential Tax Policies On R ＆ D Innovation Of Software Industry

Today’s society is a rapidly developing society.Technological innovation has entered all fields of people’s life.Some emerging industries,such as artificial intelligence,big data and cloud computing,have developed rapidly,which has greatly changed the global economic form.In the information technology system,software occupies the core position and is a potential driving force to help scientific and technological innovation and promote the transformation of the economic system.The software industry is the most important part in the field of electronic information.In order to encourage the healthy development of the software industry,the state has issued a large number of relevant policies,so the software industry can develop steadily.In recent years,the development prospect of software industry is still good,and its position in the national economy has also been significantly improved.The development prospect of software industry is closely related to the tax policy formulated by the state and the R ＆ D and innovation level of the industry itself.Among them,tax policy plays an important role in the economic decision-making of enterprises.Therefore,this paper explores the impact of preferential tax policies on R ＆ D and innovation of software industry,which will be conducive to the future development of software industry.This paper adopts the methods of literature research,empirical analysis and comparative analysis.This paper selects two indicators to explore,namely,the investment level of R ＆D funds and the investment level of R ＆ D innovation,so as to represent the R ＆ D innovation level of the software industry.In the software industry,the tax preference currently implemented is reflected in income tax and turnover tax.The tax preference of income tax is mainly reflected through enterprise income tax,and the tax preference of turnover tax is mainly reflected through value-added tax.At the same time,the above two types of tax preference systems directly dominate the tax reduction of the software industry system.Therefore,this paper takes the enterprise income tax and value-added tax as the explanatory variables,and the R ＆ D investment level and R ＆ D innovation investment level as the explanatory variables for empirical analysis to study the direct correlation between them.This paper is mainly divided into six aspects.Firstly,in order to make a preliminary understanding of the tax preferential policies and R ＆ D innovation level of the software industry,and to better improve the ideas and framework of the article,we studied the relevant literature at home and abroad,and sorted out and summarized the relevant conclusions of other scholars;Secondly,it expounds the related concepts of tax preference and software industry,and analyzes the corresponding influence mechanism of how tax preference policies affect the R ＆ D innovation of software industry;Then,by sorting out the relevant data of the software industry for different years,such as the proportion of the income level of the software industry in GDP and the proportion of software R ＆ D personnel in the total number of employees,we make a systematic analysis of the development status of the software industry,and find that China’s software industry is developing at an amazing speed and the operating income level of the software industry is constantly improving,Entering the development stage of key technological innovation and transformation,at the same time,the overall gap of professionals in the whole industry is still large;Then,it reviews some tax policies related to the software industry under the current tax system,and analyzes the policies that the software industry can enjoy and the relevant tax preferences of software products;Based on this,this paper takes the listed enterprises in the software industry as the analysis object,uses the way of empirical research to study whether there is a significant correlation between preferential tax policies and R ＆ D innovation in the software industry,and makes a specific analysis of the empirical results.Based on the previous research on software enterprises,this paper finds the problems existing in the tax system of China’s software enterprises,and puts forward substantive suggestions to optimize the tax preferential policy system in the software industry.