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国家鼓励在我国境内开发生产软件产品,对增值税一般纳税人销售其自行开发生产的软件产品,2010年前按17％的法定税率征收增值税,对实际税负超过3％的部分即征即退,由企业用于研究开发软件产品和扩大再生产。在我国境内设立的软件企业可享受企业所得税优惠政策。新创办软件企业经认定后,自获利年度起,享受企业所得税“两免三减半”的优惠政策。对国家规划布局内的重点软件企业,当年未享受免税优
The state encourages the development and production of software products in our country and the sale of self-developed software products to value-added tax general taxpayers. The value-added tax will be levied at the statutory tax rate of 17% by 2010, and the portion of the actual tax liability exceeding 3% Back, by the enterprise for research and development software products and expand reproduction. Software enterprises established in China can enjoy preferential corporate income tax policies. After the newly established software enterprises are certified, they will enjoy the preferential policies of “two exemptions and three halves” of the enterprise income tax since the profit-making year. Key national software companies within the planning layout, did not enjoy tax-free excellent