| As an important core part of the information industry,the software industry has long been inseparable from the fields of economy,science,military affairs,and life.The software industry has played a very important role in the improvement of my country’s national economic level and the promotion of industrial structure adjustment.One of the most critical links in the development of the software industry is the R&D activities of enterprises.The "14th Five-Year Plan" also emphasizes the development goals of R&D activities: including an average annual increase of more than 7% in R&D expenditures in the whole society,and basic research expenditures accounting for R&D investment.The proportion of capital investment has increased to more than 8%,and the added value of strategic emerging industries has accounted for more than 17% of GDP,which shows the importance of corporate R&D activities.R&D activities are characterized by high risks,so the government needs to use preferential tax policies to guide and support the R&D of enterprises.Therefore,based on the background of the development history of my country’s software industry,through the discussion of the development status,tax burden and preferential tax policies of the software industry,scientific and feasible suggestions for preferential tax policies are put forward,which is conducive to improving my country’s preferential tax policy system for software enterprises.It is of great significance to promote the development of the software industry.This paper uses the comparative analysis method and the empirical analysis method to study,divides the preferential tax policies into turnover tax and income tax according to the tax types,and studies the impact of preferential tax policies on software companies from the perspectives of scale,region and nature.This paper is divided into six chapters.First,it expounds the concepts of software enterprises,R&D investment and tax incentives,and then analyzes the theory and mechanism of tax incentives affecting enterprise R&D investment.Then,the development status of my country’s software enterprises is discussed from the perspectives of the income of software enterprises and the current situation of R&D investment of software enterprises,including the classification income of software industry,the income of software enterprises in different regions,R&D expenditure,the structure of software employees,and R&D input and output.condition.Next,it analyzes the overall tax burden and tax burden structure of the software industry,and points out the problems existing in the current preferential tax policies after sorting out the tax preferential policies related to software enterprises according to the classification of turnover tax and income tax.Then,the incentive effect of income tax and turnover tax tax incentives on software companies’ R&D investment was further discussed.190 software companies listed on A-shares in Shanghai and Shenzhen stock markets from 2010 to 2019 were selected as research samples,and descriptive statistical analysis and correlation analysis were carried out,total sample and group regression,and tested the robustness of the results,and concluded that both income tax and turnover tax tax incentives have positive incentives to guide software companies to increase R&D investment;The promotion effect of preferential policies is greater than that of large software enterprises;the incentive effect of preferential tax policies on R&D investment of non-state-owned software enterprises is greater than that of state-owned software enterprises;the incentive effect of preferential tax policies on R&D investment of software enterprises in eastern regions is stronger than that of software enterprises in central and western regions.Finally,drawing on the international experience in the development of tax incentives for software enterprises,combined with the empirical results,it puts forward some suggestions for improving the preferential tax policies for software enterprises in my country. |
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