【摘要】：本文通過(guò)對(duì)享受企業(yè)所得稅稅收優(yōu)惠的軟件企業(yè)利潤(rùn)率水平和關(guān)聯(lián)交易情況進(jìn)行分析,指出軟件行業(yè)的涉稅風(fēng)險(xiǎn),進(jìn)而提出應(yīng)優(yōu)化納稅服務(wù)保障政策落地,強(qiáng)化稅收優(yōu)惠的后期審核,加強(qiáng)重點(diǎn)企業(yè)管理,注重關(guān)聯(lián)交易及關(guān)聯(lián)申報(bào)的審核,進(jìn)一步加強(qiáng)軟件企業(yè)稅收監(jiān)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.
【作者單位】： 北京市國(guó)家稅務(wù)局第二直屬稅務(wù)分局;
【分類號(hào)】：F275;F49

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本文編號(hào)：2185467