摘要
随着信息技术的快速发展,软件企业在经济领域中的地位日益凸显。税务筹划作为软件企业经营管理的重要环节,其合理性和有效性直接关系到企业的经济效益和竞争力。文章旨在探讨软件企业税务筹划的策略和方法,全文的主体内容包括四个部分:一是介绍软件企业税务筹划的基本原则;二是软件企业税务筹划策略分析,提出四点税务筹划方式;三是软件企业适用的税收优惠政策,从增值税及企业所得税角度展开说明;四是得出结论。研究表明,软件企业充分运用政府推出的各类税收优惠政策,合理税收筹划,不但可以有效降低企业税负率,规避税务风险,而且能够提升经营管理水平,助力企业高质量发展。
With the rapid development of information technology,the position of software enterprises in the economic field has become increasingly prominent.As an important part of the operation and management of software enterprises,the rationality and effectiveness of tax planning are directly related to the economic benefits and competitiveness of enterprises.The purpose of this paper is to discuss the strategies and methods of tax planning for software enterprises.And the main content of the paper includes four parts:introducing the basic principles of tax planning in software enterprises firstly,analyzing the tax planning strategies of software enterprises and putting forward four tax planning methods secondly,explaining the preferential tax policies applicable to software enterprises from the perspective of value-added tax and enterprise income tax thirdly,drawing conclusions finally.The research shows that software companies can not only effectively reduce the tax burden rate of enterprises and avoid tax risks,but also improve the level of operation and management and help the high-quality development of enterprises by making full use of various preferential tax policies launched by the government and reasonable tax planning.
作者
范思雨
FAN Siyu(BDH Information Co.,Ltd.,Harbin 150040,China)
出处
《商业观察》
2024年第15期34-36,46,共4页
BUSINESS OBSERVATION
关键词
软件企业
税务筹划
税收优惠政策
software enterprises
tax planning
preferential tax policies
