Recently, many customers are discussing the tax burden of the software industry. For example, the lack of input invoices and cost invoices leads to high corporate income tax. Below, the author briefly analyzes the tax problems existing in the software development industry from many aspects:
As the basis of information dissemination in the information age, the software industry is an industry that can be applied in many aspects, and it has a lot of integration with other industries, and the market demand is great. The software industry has become an indispensable strategic emerging industry in China's economic development, which also makes the software industry a high-profit industry.
During 2008 -20 15, the total market volume of China software industry maintained a rapid growth trend, and the business income of software industry increased from 757.288 billion yuan in 2008 to 4,284.792 billion yuan in 20 15, with an average annual growth rate of 28.09%. In 2009, the revenue of software industry was 9.5130.3 billion, up by 25.62% year-on-year. In the next three years, the software industry will grow at a high speed, with revenues of13,364.02 billion,18,467.93 billion and 25,022.34 billion respectively, increasing by 40.48%, 38. 19% and 35.49% respectively compared with the same period of last year. From 20 13 to 20 15, the revenues of software industry were 3,058.747 billion, 3,702.642 billion and 4,284.792 billion respectively, increasing by 22.24%, 2 1.05% and 15.72% respectively.
Many software companies ignore the importance of long-term development profits. In the process of enterprise management, we did not pay attention to the business model and did not make tax planning in advance, which increased the tax burden of the enterprise in the later stage to some extent.
The main tax burden of the software industry is that when paying taxes, in addition to research and development expenses, it is mainly the salary expenses of personnel. The income of a team developing software is literally tens of millions, but the salary of personnel can not be deducted as cost, which eventually leads to the inflated book profit of the company and the great pressure of corporate income tax.
In order to solve the tax pressure of software enterprise income tax, we can use some regional tax preferential policies to settle in tax preferential parks and apply for approval and collection through the mode of attracting investment from headquarters economy. Among them, the sole proprietorship enterprise does not need to pay enterprise income tax, but only needs to pay a tax of 0.5%-2. 1%. The investment model of headquarters economy also does not require enterprises to operate in the park entity. As long as enterprises settle in tax depressions, they can enjoy local preferential tax policies.
According to the actual business volume of the main company, one or more sole proprietorship enterprises (xx service center and xx studio) shall be established in the tax depression, and enjoy the low tax rate of 0.5%-2. 1%.
Contents of tax relief policy:
1. General taxpayers enjoy 70%-90% value-added tax and enterprise income tax;
2. The tax rate of a sole proprietorship enterprise is 0.5%-2. 1%.
3. Chongqing Park, a sole proprietorship enterprise, is approved to collect comprehensive tax 1.5%!
Case study:
A software information technology company in Henan, with 4 million businesses unable to get invoices, audited accounts and collected them, made a net profit of 4 million. The tax payable is:
Enterprise income tax: 400 * 25% = 1 ten thousand,
VAT: 400 * 6% = 240,000,
Additional tax: 24 *12% = 28,800.
Total tax burden: 2.88+24+100 =1268800.
If the enterprise needs to transfer the money to private households, shareholders will also pay a dividend tax of 20%.
Solution:
The company can set up a software information technology service center-type sole proprietorship enterprise in the tax area where Bian Xiao is located. The newly established service center will undertake the business of 4 million yuan, which will reduce the profits of the main company and transfer the profits to the sole proprietorship enterprises in the park, thus reducing the overall corporate tax burden.
The tax payable of this enterprise is:
1. VAT: 400/(1+1%) *1%= 3.96 w.
2. Personal business income tax: 400/(1+1%) *10% * 30%-4.05 = 7.83 w.
3. Surcharge: 3.96*6% (halved) = 0.2376W
Total tax burden: 0.2376+7.83+3.96 =12.0276 w.
After paying the tax of about 1 1.2 million yuan, these 4 million merchants can directly transfer the money to their private accounts and issue special VAT invoices without final settlement.