深圳金蝶软件科技有限公司（以下简称金蝶）是一家著名的专业从事财务软件开发的高新技术企业。该公司所开发、销售的“金蝶财务软件”系列产品所取得的收入一直是以”转让无形资产”税目按5％的税率向地税机关缴纳营业税，但后来国税机关在对该公司进行税务检查时，认为真软件 Shenzhen Kingdee Software Technology Co., Ltd. (hereinafter referred to Kingdee) is a famous high-tech enterprise specialized in financial software development. The revenue generated by the “Kingdee Financial Software” series products developed and sold by the Company has always paid sales tax to the local tax authorities at a tax rate of 5% on the basis of the “transfer of intangible assets” tax items, but the tax authorities later conducted a tax inspection on the company Think of real software