摘要
企业所得税的收入总额按是否属于企业所得税征税范围应分为征税收入和不征税收入,对征税收入按是否享受企业所得税税收优惠再分为免税收入和应税收入。为取得不征税收入和免税收入发生的相关支出都应允许在税前扣除。符合条件的软件企业即征即退的增值税款作为不征税收入处理,会虚增企业的应纳税所得额,作为免税收入处理,才符合鼓励软件产业发展的国家产业政策。至于软件企业将即征即退的增值税款用于研究开发,对研究开发费用的加计扣除产生的影响,应通过规范实行加计扣除的研究开发费用的计算基数解决。
The gross income of enterprise income tax is divided into tax income and non-taxable income according to the tax levy scope of enterprise income tax. Then tax income is divided into tax-exempt income and taxable income according to preferential tax of enterprise income. All the expenditure should be allowed to deduct before taxation in order to obtain non-taxable income and tax-exempt income. The value-added tax income, which is levied and returned immediately, of qualified software enterprises, is considered as non-taxable income. This will result in the increase of enterprise tax income. Therefore, this value-added tax income should belong to tax- exempt income, which is consistent with the national industrial policy that encourages the development of soft- ware industry. If this income is used in research and development of software, it will have an impact on the addition and deduction of research and development expenses. In order to solve this problem, it is necessary to apply the calculation base into the implementation of addition and deduction of research and development expenses.
出处
《税务与经济》
CSSCI
北大核心
2012年第6期60-66,共7页
Taxation and Economy
关键词
不征税收入
免税收入
税前扣除
即征即退
non-taxable income
tax-exempt income
pretax deduction
levy and refund immediately
