摘要
国务院于2000年发布实施的《鼓励软件产业和集成电路产业发展的若干政策》,对于促进我国软件业的快速发展具有重大意义。从税收视角探析这一政策措施,可以看到我国现行软件税收激励政策尚存在一定的问题。应从加快政策立法进程、建立统一管理机制等方面入手,完善我国的软件税收激励政策。
The formulation of ＂Encouraging the Development of the Software and Integrated Circuit Industries Several Policies＂ in 2000 is conducive to the rapid development of software industry in China.From the perspective of tax to study the Policy,it is obvious to see that there are still some problems in the tax incentive policy of software.China should speed up the process of legislation and establish a unified management system to improve software tax incentive policy.
出处
《税务与经济》
CSSCI
北大核心
2011年第3期96-99,共4页
Taxation and Economy
关键词
浙江省
软件业
税收激励政策
Zhejiang Province
software industry
tax incentive policy
