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软件行业是信息产业的核心,是国民经济和社会信息化发展的基础。为了扶持和鼓励软件企业的发展,国家先后出台了一系列税收优惠政策。2012年,财政部与国家税务总局联合发布了《关于进一步鼓励软件产业和集成电路产业发展企业所得税政策的通知》(财税[2012]27号,下称《通知》),对已实行多年的软件企业评审标准做了修订,提高了软件企业评审条件中的软件收入比重门槛,同时还对新办软件企业“两免三减半”的获利年
The software industry is the core of the information industry and the basis for the development of national economy and social informatization. In order to support and encourage the development of software enterprises, the state has promulgated a series of preferential tax policies. In 2012, the Ministry of Finance and the State Administration of Taxation jointly promulgated the Circular on Further Encouraging the Development of Enterprise Income Tax Policies in the Software and IC Industries (Cai Shui [2012] No. 27, “Notice”), which has implemented software that has been in operation for many years Enterprise review standards have been revised to improve the conditions of software companies in the assessment of the proportion of software revenue threshold, but also the new software companies “two exemptions and three halves ” profit-making year