近 日 ,财政部和国家税务总局发出通知 ,从自行开发软件产品、科技转让、科研资助、高科技产品有关的进口和科研机构转制等５个方面规定了一系列税收优惠政策 ,鼓励技术创新和高新技术产业化的发展。（一） ,对企业自行开发生产的计算机软件产品按１７ %的法定税率征收后 ,实际 Recently, the Ministry of Finance and the State Administration of Taxation issued a circular that stipulated a series of preferential tax policies ranging from self-developed software products, transfer of science and technology, research funding, import of high-tech products and restructuring of scientific research institutions to encourage technological innovation and high-tech The development of technology industry. (1) After the computer software product developed and produced by the enterprise itself is levied at the statutory tax rate of 17%, the actual