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当今世界,软件产业作为信息产业的核心和国民经济信息化的基础,其重要性日益突出。为促进我国软件产业的快速发展,根据《财政部 国家税务总局 海关总署关于鼓励软件产业和集成电路产业发展有关税收政策问题的通知》(财税[2000]25号)规定,从2000年6月24日起至2010年底以前,对增值税一般纳税人销售其自行开发生产的软件产品,按17％的
In today’s world, the software industry, as the core of the information industry and the basis of the national economy information, has become increasingly prominent. In order to promote the rapid development of China’s software industry, according to the “Circular of the General Administration of Customs of the Ministry of Finance and the General Administration of Customs on Encouraging the Relevant Tax Policies on the Development of Software Industry and Integrated Circuit Industry” (Cai Shui [2000] No. 25), from June 2000 From the 24th to the end of 2010, the VAT general taxpayers will sell their self-developed software products at 17%