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软件产业是国家战略性新兴产业,是国民经济和社会信息化的重要基础。对此国务院颁发了《鼓励软件产业和集成电路产业发展的若干政策》(国发[2000]18号),明确对软件产业给予优惠政策。财政部、国家税务总局下发《关于鼓励软件产业和集成电路产业发展有关税收政策问题的通知》(财税[2000]25号)规定,自2000年6月24日起至2010年
The software industry is a national strategic emerging industry and an important foundation for the national economy and social informationization. In this regard, the State Council issued “a number of policies encouraging the development of the software industry and the integrated circuit industry” (Guo Fa [2000] No. 18) and explicitly gave the software industry preferential policies. The Ministry of Finance and the State Administration of Taxation issued the Circular on Encouraging the Relevant Tax Policies on the Development of Software Industry and Integrated Circuit Industry (Cai Shui [2000] No. 25), which stipulates that from June 24, 2000 to 2010