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论文编号：	7970
作者编号：	2120132850
上传时间：	2015/12/9 11:37:25
中文题目：	软件企业所得税纳税筹划研究—以C公司为例
英文题目：	Research on the Income Tax planning Of Software Enterprises-Taking an example of C company
指导老师：	宗先臻
中文关键字：	软件企业;所得税;纳税筹;划优惠政策;税务风险
英文关键字：	Software Enterprises; Income Tax; Tax planning; Preferential Policies; Tax risk
中文摘要：	软件行业是一个高附加值、无污染的新兴产业,随着社会经济技术的发展，中国软件市场规模快速增长且潜力巨大。对于软件企业，所得税成本是一项重要的财务成本，对其进行系统筹划意义重大。本文引入企业生命周期理论，从企业发展的战略高度针对不同阶段制定相应的所得税筹划方案。本文首先探讨了纳税筹划的概念、目标及基本方法，为全篇奠定基调。软件企业所得税纳税筹划主要利用了减税法、免税法、分劈法、扣除法、延期纳税法五种方法。软件产品和软件企业需要准确界定，软件行业经营特点可以概括为：高成长、高收益、高风险、高智力投入等。软件企业所得税筹划存在很多问题，概括起来是偏重问题解决，缺乏从企业发展高度展开的系统筹划,最有效的解决方式是引入企业生命周期理论,根据不同生命阶段特征设计相对应的所得税筹划方案。软件企业涉及的所得税政策众多，这些政策是筹划设计的切入点。本文将软件企业生命周期划分为初创期、成长期、成熟期、衰落期四个阶段。初创期的软件企业财务制度不健全、盈利能力差，需从投资地域、组织形式、投资规模、企业身份等方面展开。成长期的企业，业务发展快，涉税事项众多，需通盘考虑。重点在各个业务领域筹划，需在组织结构、资质认定（双软认定、高新认定）、收入、成本、费用等方面加强筹划。成熟期的企业业务稳定，资金流充足，企业应重在筹资、投资、分配、技术转让等方面展开筹划。对衰落期的企业，分企业清算和重组两种情形进行筹划。本文案例企业——C公司是一家已度过初创期逐步进入成长期的软件企业。C公司所处的这个阶段是企业发展承上启下的关键阶段，且处于这一阶段的企业数量众多，对其分析有典型意义。在分析基本财务情况和初创期的筹划方式、成长期存在的问题基础上，重点为企业在成长期推迟获利年度标以最大化享受新办软件企业优惠政策这一目标提供筹划方案。成长期的筹划主要从收入确认、期间费用归集、固定资产折旧、分子公司设立等方面展开。接着对其成熟期筹划进行展望，主要在高新技术企业认定、技术投资及子公司投资、筹资及分配三个方面展开。最后提示C公司所得税筹划风险，提出风险防范对策。
英文摘要：	The software industry is an industry of high added value and no pollution. With the development of the social economy and technology, Chinese software market is growing and has great potential. For software companies, the income tax cost is an important economic indicator and is essential to tax planning. This paper introduces the theory of corporate life cycle, scientific divides the different stages of the development of software enterprises, formulates different tax planning programs for the different stages from the strategic height of enterprise development. Firstly, this paper makes the clear concept of objective tax planning, set the tone for the whole piece. Tax planning methods are mainly full use of the favorable provisions of tax law, particularly tax incentives to reduce the tax burden. Software enterprise income tax planning majorly uses five ways: tax-free method, sub-split method, offset method, deferred tax method. They are discussed and reflected in four and five chapters. The literal definition of the concept of software companies is not simple, the double-soft (software products and software companies) is a very special in the software industry, the literal definition are described in detail in Chapter III.As an emerging industry, the business environment of the software industry can be summarized as follows: high-growth, high-yield, high-risk, high investment and other intellectual input, It must be had a correct understanding of the business environment in order to make planning program. Tax policy for software companies are a large amount and the policy environment is special. Exclusive software product policy such as VAT tax policy, newly established software enterprises "two exemptions and three reductions" policy, and other policies such as preferential tax policies of small and micro enterprises, high-tech enterprises preferential tax policies, research and development expenses deduction policy, are all the entry points for tax planning. This article will divide software corporate life cycle into four stages: start-upstage, growth stage, mature stage, declining stage. With enterprises operating characteristics in different stages of development and different income tax planning objectives, the planning emphases is different. The profitability of software companies in start-up period is poor, need to begin from establishing accounts from the norm, knowing well with the policy, avoiding the risk and so on. Therefore, the focus of expansion is developed in the investment area planning, organizational forms, the scale of investment, corporate identity and so on. Growing business have fast business development and a number of various tax-related matters, take into consideration, the emphasis is planning in various business areas. As in the organizational structure, accreditation (double-soft, high-tech identification), revenues, costs, fees to have strengthen planning. Enterprise business of maturity generally stable and have the adequate cash flow, then companies should focus on financing, investment, distribution, technology transfer and other aspects of planning. To the decline, we should be planning to the two cases: sub-business liquidation and reorganization. This article’s case –C business has spent start-up phase into the growing small and medium software companies, on the basis of its start-up phase of the income tax planning analysis on the status quo, focusing on a period in the growth stage postpone this goal with the greatest annual profit enjoy tax exemption and reduction of the planning program provided, and plan to make prospected maturity. Lastly, Suggesting that planning risk, and propose countermeasures against risk.
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