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信息产业是我国重点发展的支柱产业之一,随着全球经济和社会发展需求的变化,信息产业逐渐由硬件主导型向软件和服务主导型发展,软件产业发展迅速。尽管近年来我国软件产业发展取得了很大成绩,但与发达国家甚至一些发展中国家尤其是印度相比,与我国的巨大市场空间、经济总量和国际地位相比,我国软件产业可以说是还任重而道远。由于软件产业的战略性、基础性等特点,软件产业的发展已经不仅仅是单纯的企业行为,而需要一个国家政策的大力支持。那么,对于我国软件产业的发展,我国的税收政策在其中发挥了怎样的作用呢?本文通过与软件产业发展成功国家印度进行对比,发现我国税收政策的优势和其中的不足,建议我国政府改善软件产业的发展的税收环境。
The information industry is one of the pillar industries of key development in our country. With the change of global economic and social development demand, the information industry has gradually evolved from hardware-based to software and service-oriented, and the software industry has developed rapidly. Although the development of China’s software industry has made great achievements in recent years, compared with the developed countries and even some developing countries, especially India, the software industry in China can be said to be in line with China’s huge market space, the total economic output and the international status Still long way to go. Due to the strategic and fundamental nature of the software industry, the development of the software industry has become more than mere corporate behavior but requires strong support from a national policy. So, for the development of China’s software industry, China’s tax policy in which played a role in what? This paper through the successful development of the software industry and India compared to find the advantages and disadvantages of China’s tax policy, it is recommended that our government improve the software The tax environment for the development of the industry.