财政部、国家税务总局《关于贯彻落实中共中央国务院关于加强技术创新，发展高科技，实现产业化的决定有关税收问题的通知》的规定，以及财政部、国家税务总局、海关总署联合出台关于鼓励软件产业和集成电路产业发展有关新的税收优惠政策出台后，一些软件企业在申报缴纳增值 The Ministry of Finance and the State Administration of Taxation on the Implementation of the Notice of the CPC Central Committee and the State Council on Reinforcing Technological Innovation, Developing High-tech and Realizing Industrialization, and the Notice on Tax Issues Concerned with the Decision of the CPC Central Committee and the State Council, and the Notice of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs Encourage the development of software industry and integrated circuit industry After the introduction of new tax incentives, some software companies to declare to pay value