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为贯彻落实《国务院关于印发鼓励软件产业和集成电路产业发展若干政策的通知》(国发[2000]18号)的精神,推动我国软件产业和集成电路产业的发展,增强信息产业创新能力和国际竞争力,财政部,国家税务总局、海关总署等三个部委近日联合发出通知,就鼓励软件产业和集成电路产业发展有关税收政策问题明确如下:一、关于鼓励软件产业发展的税收政策(一)自2000年6月24曰起至2010年底以前,对增值税一般纳税人销售其自行开发生产的软件产品,按
In order to implement the “Notice of the State Council on Printing and Distributing a Number of Policies to Encourage the Development of Software Industry and Integrated Circuit Industry” (Guo Fa [2000] No. 18), promote the development of China’s software industry and integrated circuit industry, and enhance the innovation capability of the information industry and the international Competence, Ministry of Finance, State Administration of Taxation, General Administration of Customs and other three ministries recently issued a circular on the encouragement of the software industry and the development of integrated circuits related to tax policy issues clearly as follows: First, on encouraging the development of the software industry tax policy (a ) From June 24, 2000 until the end of 2010, the VAT general taxpayer to sell its own development and production of software products by