论文部分内容阅读
近年来，国家为鼓励软件产业的发展，对软件产品给予了诸多的税收政策优惠。１９９９年１１月，财政部、国家税务总局联合下发《关于贯彻落实〈中共中央国务院关于加强技术创新，发展高科技，实现产业化的决定〉有关税收问题的通知》，其中规定对增值税一般纳税人销售的自行开?
In recent years, the state has given many favorable tax policies to software products in order to encourage the development of the software industry. In November 1999, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Tax Issues Concerning the Implementation of the Decision of the CPC Central Committee and the State Council on Strengthening Technological Innovation, Developing High-tech and Realizing Industrialization, which stipulates that the general VAT Taxpayers selling their own open?