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本文通过对软件企业的企业所得税“两免三减半”优惠政策的深入分析,举实例来分析软件企业如何更好在国家现行税收政策下合理节税、避税。鉴于目前有相当数量的软件企业也同时拥有高新技术企业资质的状况,本文首先给出了一些可以同时利用好这两种企业资质所享有的税收优惠政策的思路;其次,进一步对这两类资质企业同时面临的研发费用加计扣除问题给予剖析,结合目前最新的研发费用加计扣除政策,给出了一些可以更充分计入加计扣除范围的建议。
This article through the software enterprise’s enterprise income tax “two exemptions and three halves ” preferential policy in-depth analysis, cite examples to analyze how software enterprises in the country under the current tax policy reasonable tax savings, tax avoidance. In view of the fact that there are a considerable number of software companies also have the status of high-tech enterprise qualification at the same time, this article first gives some ideas that can make good use of both the preferential tax policies enjoyed by these two enterprises. Secondly, R & D spending enterprises at the same time plus deduction to give the analysis, combined with the current R & D spending plus deduction policy, given some can be more fully credited to the total deduction within the scope of the proposal.