软件行业反避税分析报告
发布时间：2018-08-16 08:38
【摘要】：本文通过对享受企业所得税税收优惠的软件企业利润率水平和关联交易情况进行分析,指出软件行业的涉税风险,进而提出应优化纳税服务保障政策落地,强化税收优惠的后期审核,加强重点企业管理,注重关联交易及关联申报的审核,进一步加强软件企业税收监管。
[Abstract]:Based on the analysis of the profit margin and related party transactions of software enterprises enjoying the preferential income tax benefits, this paper points out the tax-related risks in the software industry, and then puts forward that the tax service security policy should be optimized. We should strengthen the late examination of tax preference, strengthen the management of key enterprises, pay attention to the examination of related party transactions and related party declaration, and further strengthen the tax supervision of software enterprises.
【作者单位】： 北京市国家税务局第二直属税务分局;
【分类号】：F275;F49
本文编号：2185467
[Abstract]:Based on the analysis of the profit margin and related party transactions of software enterprises enjoying the preferential income tax benefits, this paper points out the tax-related risks in the software industry, and then puts forward that the tax service security policy should be optimized. We should strengthen the late examination of tax preference, strengthen the management of key enterprises, pay attention to the examination of related party transactions and related party declaration, and further strengthen the tax supervision of software enterprises.
【作者单位】： 北京市国家税务局第二直属税务分局;
【分类号】：F275;F49
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