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软件产品的发展标志着社会正步入一个以知识资源为依托的经济时代,我国软件产品日趋凸显出极具潜力的市场竞争力。具有技术领先优势和市场竞争力的高新技术企业竞相进入资本市场时,证监会对IPO公司的各项税收优惠是否符合相关法律法规的规定,经营成果是否对税收优惠存在严重依赖,均为IPO核查的重点关注对象。本文仅就在企业IPO过程中遇到的软件产品收入确认的核算问题及增值税即征即退的税收优惠进行初步探讨。
The development of software products indicates that society is entering an economic era based on knowledge resources. Our software products are increasingly highlighting the potential of market competitiveness. When the hi-tech enterprises with technological leading edge and market competitiveness compete to enter the capital market, whether the SFC tax concessions to the IPO companies meet the requirements of the relevant laws and regulations and whether the operating results have serious reliance on tax incentives are IPO verification The focus of attention. This article only on the IPO process encountered in the software product revenue recognition of the accounting issues and value added tax levied tax rebate preliminarily discussed.