论文部分内容阅读
记者贾莉报道国家财政部、国家税务总局统一下发文件(财税字[1999]192号),宣布对中关村高科技园区内的软件开发生产企业在增值税和企业所得税方面实施优惠:自今年7月1日起,中关村高科技园区内的软件开发生产企业可就其软件产品的销售额,比照简易办法按6％征收率计算缴纳增值税(原来为17％);自今年1月1日起,在计算企业所得税应纳额时,软件业开发生产企业发放的工资准予按实际发生额扣除。得知此消息后,国内著名的软件开发商用友
Reporter Jiali reported the Ministry of Finance, State Administration of Taxation issued a document (Cai Shui Zi [1999] No. 192), announced the high-tech park in Zhongguancun software development and production enterprises in the value-added tax and corporate income tax implementation of preferential: Since this year 7 Starting from January 1, software development and manufacturing enterprises in Zhongguancun High-tech Park may pay value-added tax (originally 17%) at 6% levying rate on simple software sales. Since January 1 this year, , In calculating the amount of corporate income tax payable, the software industry development and manufacturing enterprises to pay the wage deduction according to the actual amount deducted. After learning of this news, well-known domestic software developer UFIDA