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软件产业是国民经济和社会发展的基础性、战略性产业。我国软件产业经过十几年的发展,规模迅速扩大。在软件产业的发展过程中,税收政策功不可没,提高了软件企业的盈利水平,改善了软件企业的资金状况。但我国软件产业的税收政策仍存在一些问题。因此,本文提出了完善我国软件产业税收政策、堵塞税收漏洞的建议。
Software industry is a basic and strategic industry of national economy and social development. After more than ten years of development, China’s software industry has rapidly expanded its scale. In the development process of the software industry, the tax policy contributed to improve the profitability of software companies and improve the financial position of software enterprises. However, some problems still exist in the tax policy of China’s software industry. Therefore, this paper puts forward some suggestions to improve the tax policy of China’s software industry and to plug the tax loopholes.