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国务院于2000年发布实施的《鼓励软件产业和集成电路产业发展的若干政策》,对于促进我国软件业的快速发展具有重大意义。从税收视角探析这一政策措施,可以看到我国现行软件税收激励政策尚存在一定的问题。应从加快政策立法进程、建立统一管理机制等方面入手,完善我国的软件税收激励政策。
The “State Council promulgated a number of policies for encouraging the development of the software industry and the integrated circuit industry” promulgated in 2000 is of great significance to promoting the rapid development of China’s software industry. From the perspective of tax analysis of this policy measures, we can see that China’s current tax incentive software software there are still some problems. We should start from accelerating the process of policy and legislation and establishing a unified management mechanism to improve China’s software tax incentives.