促进信息技术产业发展的税收思考

How to Promote the Development of IT Industry in the View of Tax Collection

IT产业是一个比较幼稚的产业 ,但它对于国民经济而言又具有非常重大的现实意义。从某个角度上说 ,它在竞争中处于不利的地位 ,因而有必要对其在税收政策方面给予一定的扶持。扶持的措施是完善税收政策 ,改革现行的企业所得税、增值税和个人所得税 ,使我国的税收制度更加有利于IT产业的发展。

IT is of great importance to the national economy though it is an infant industry at the current stage.It is necessary to assist the IT industry with some favorable tax treatment because of its disadvantages in the intensive competition.We should carry out a perfect tax policy and reform the current corporate income tax,value added tax and individual income tax in order to support IT development of China.